摘要
信息披露是上市公司治理结构的重要内容。证券市场是典型的信息非对称市场,证券市场的信息非对称,必然导致虚假信息充斥于市,使证券市场变成“柠檬市场”。中国上市公司信息披露的制度缺陷,使中国证券市场信息造假和信息欺诈屡禁不绝,极大地伤害了投资者的信心,危及中国证券市场的健康发展。因此,必须构建上市公司信息披露的诚信机制,提高上市公司信息披露的质量,从而确保中国证券市场健康持续发展。
Information announcement is regarded as an important content of the management structure in China listed companies.Stock market is a market with typically asymmetric information,which inevitably results in the phenomenon that false,and pseudo information becomes rampant in the so-called “lemon market”.The system defects have failed to forbid forging information,which greatly hurts the confidence of investors and jeopardizes the healthy development of the domestic stock market.Thus,a good-faith mechanism of information announcement must be restructured as regard to the listed companies for the purpose of upgrading the quality of announcing information and ensuring the sustainable and healthy growth of the Chinese stock market.
出处
《涪陵师范学院学报》
2004年第4期87-90,共4页
JOurnal of Fuling Teachers College
关键词
上市公司
信息披露
诚信机制
listed company
information announcement
good-faith mechanism
