我国上市公司信息披露诚信问题探析

诚信的信息披露是资本市场的基石,是确保建立公平、公开、公正资本市场的基本前提。我国证券市场由于发展迅速,在信息披露方面存在很多不完善的地方,从而造成财务舞弊事件时常发生,引起投资人及社会公众对上市公司的信任危机,严重影响了资本市场的发展。因此,建立完善的诚信信息披露机制是保证资本市场健康发展的有效途径。

A Research on Integrity Concerning Information Disclosure of China＇s Listed Corporations

Integrity in information disclosure is the cornerstone of capital market as well as the prerequisite to establish a fair,open,and just capital market.The rapid development of China’s securities market gives rise to plenty of flaws in information disclosure,thereby leading to the frequent occurrence of financial fraud.There has arisen the trust crisis that investors and the public have no faith in listed corporations,which has hindered the development of capital market.Therefore,to establish and perfect information disclosure mechanism is an effective way to ensure the healthy development of capital market.