【摘要】上市公司信息披露制度是一种在各国证券与金融市场广泛应用的目的在于保护投资人利益与市场稳定的信息公开化制度。其发展与整个人类文明的证券市场与金融市场息息相关，人们总是在证券与金融市场不断进步的时候对其进行不断的修改与完善，以期能够让它的发展与整个市场的发展相适应。我国的信息披露制度从建立到目前不足二十年，虽然它是在参照西方先进的信息披露制度的情况下建立的，但是在我国实际的应用中这套制度仍然存在很多不足与问题。本文从建立与完善我国的信息披露制度这一目的为出发点，通过国内外相关学者观点的借鉴和研究，建议对我国上市公司信息披露制度进行继承、补充和修改。并从理论、实践、立法趋势等方面去支持该设想，力图为我国上市公司信息披露的修改提供一些思路。
【关键词】上市公司 信息披露 原因 对策
【Abstract】The Information disclosure system of listed companies was widely used in a securities and financial markets in countries. It is a system of public disclosure intended to protect the interests of investors and the stable market. Its development is closely related to the development of securities and financial markets, People are always change and improvement it when the securities and financial markets advances, With a view to it can adapt to the development of the market. Because the Chinese information disclosure system from the establishment to the present less than two years, although it is established in reference to the Western advanced information disclosure regime, but in the practical application of this system there are still many deficiencies and problems. From the establishment and improvement of information disclosure system in China as the starting point, by reference and study domestic and foreign scholars' view, Proposed inheritance, to add and modify the Chinese system of information disclosure of listed companies. And from the theory, practice, legislative tendency ,etc to support the idea. Try to provide some ideas for the modification of information disclosure of listed companies in china.
【Key words】Listed Companies Information Disclosure Reason Countermeasure
