规范我国上市公司信息披露制度对策介绍.doc

规范上市公司信息披露的对策研究 2011级 金融学 证券3班 李红 指导教师 高峰 摘要：随着我国证券市场的不断发展，股市的国际化、规范化程度日益提高。我国上市公司信息披露已经初步形成一套比较完整的规范体系，对维护股市秩序，保护投资者的利益起了积极的作用。但是，同时我们也看到上市公司信息披露仍然存在不少问题，如信息披露不真实、不充分、不及时，会计信息披露所涉及的违规、违法事件时有发生，这些问题严重地影响着我国证券市场的健康发展，损害了广大投资者的利益。其主要的原因有两个方面：一是我国股市发展时间较短，上市公司信息披露规范仍存在不少问题，使得上市公司在信息披露过程中有空子可钻；二是对于信息披露规范的执行不到位，相关规范制度没有得到有效的执行。为此，我们一方面必须进一步完善上市公司的信息披露的规范体系，另一方面必须加强上市公司信息披露的监管工作，对于信息披露的违规、违法行为进行严肃处理，以保证证券市场的健康稳定发展，维护广大投资者的合法权益。 关键词：上市公司；信息披露 ；信息披露监管；对策研究 Abstract: With the continuous?development of Chinas securities market, the international stock market,?the increasing degree of standardization.?I Listing Corporation?information disclosure has initially formed a relatively complete system of standards,?the maintenance of market order, To protect the interests of investors?has played a positive role in.?But,?at the same time,?we also see?the listing Corporation?information disclosure. There are still many problems,?such as the disclosure of false information,?not full,?not timely,?the disclosure of accounting information?related to And ?violations ,?violations have occurred,?these problems seriously affect?the healthy development of?Chinas?securities?market. Exhibition,?damage the interests of investors.?The main reason?has two aspects: one is the?development of Chinas?stock market Time is short,?the listing Corporation?information disclosure?still?exist many problems?in the?information disclosure,?the?listing Corporation. The process of loopholes;?two is?the implementation of standardized information disclosure?is not in place,?the relevant norms of the system?without Effective implementation of the.?Therefore,?we must further improve?the information disclosure of listing corporation. Fan?system,?on the other hand,?we must strengthen the?listing Corporation information disclosure?supervision,?the disclosure of information. Regulatory?violations,?serious processing,?to ensure the?healthy and stable development of securities market,?safeguard the?investmen