经过十余年的发展,我国证券市场信息披露制度逐步完善,从制度建设上形成了对上市公司信息披露行为全方位、多层次的规范体系。但是,我国上市公司在信息披露过程中还存在着一些问题。信息披露流于形式,缺乏实质内容典型的表现就是对公司治理结构部分的信息披露,很多上市公司几乎相同。有关董事会运作和高管薪 After more than ten years of development, the system of information disclosure in China’s securities market has been gradually improved, forming an all-round and multi-level standardization system for the information disclosure of listed companies from the system construction. However, there are still some problems in the information disclosure of listed companies in our country. Informal disclosure is a mere formality, lacking in substance. The typical performance is the disclosure of information about the corporate governance structure. Many listed companies are almost the same. About board operations and executive pay