摘要：随着我国证券市场的逐步发展，上市公司的信息披露的相关问题越来越受到广大投资者的关注。在证券市场中保护投资者的利益不受侵犯是上市公司最基本的责任，信息披露的质量就将直接关系到投资者能否做出正确的投资决策。现如今虽然我国证券市场的发展已经日渐成熟，但与美国这样的证券市场发达国家相比，我国的证券市场在信息披露制度方面还很不完善——信息披露不真实、不准确、不及时等现象依然比较普遍。因此，尽可能完善现有的信息披露制度还投资者一个信息完善的、公平公正的证券市场已成为刻不容缓的课题。在本文中，我将结合我国信息披露相关问题的现状与国外发达国家证券市场发展情况的对比及五粮液公司信息披露丑闻事件的回顾来分析目前我国上市公司信息披露制度所存在的问题和不足之处。并结合国外较为完善的市场制度给出有针对性的完善建议。
关键词：信息披露 完善 投资者 上市公司
Abstract: With the gradual development of Chinese securities market, the information disclosure systems of listed companies are paid more and more attention from investors. The quality of information disclosure will be directly related to the investment decisions of investors. However, Chinese securities market is now at the initial stage commonly with the untrue, inaccurate, not timely information disclosure. Therefore, improving the existing information disclosure system to provide investors a comprehensive, just and equitable securities market has become a pressing issue. In this article, I will quote the status of Chinese information disclosure system to give suggestions for improvement.
Key words: information disclosure improvement investors listed companies
