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证券是资本市场中最具活力的要素,证券市场是社会资本市场化配置的最佳场所,而证券市场的规范化运行是以上市公司为核心来展开的。上市公司规范化的关键在于信息披露制度的规范化,它是保证证券市场健康发展的重要基石。 一、信息披露规范化的重要性 完善信息披露制度能有效约束上市公司及相关人员的行为,保护投资者的利益,促进经济发展。完善的信息披露制度要求证券发行者及时如实公开自己的经营情况,要求
Securities is the most dynamic factor in the capital market. The securities market is the best place for the market-oriented allocation of social capital, and the standardized operation of the securities market starts with the listed companies as the core. The key to the standardization of listed companies lies in the standardization of the information disclosure system, which is an important foundation for the sound development of the securities market. I. The Importance of Standardization of Information Disclosure Improving the information disclosure system can effectively restrain the behavior of listed companies and related personnel, protect the interests of investors and promote economic development. The perfect information disclosure system requires the securities issuer timely and truthfully disclose its own business conditions and requirements