我国自上海证券交易所和深圳证券交易所成立以来，先后在两地上市的公司目前已有８００多家。随着股票市场容量的迅猛扩大，市场中不规范现象也时有发生。从信息披露方面看，我国上市公司还存在许多亟待解决的问题。一、股票市场的有效性及会计信息公开披露的必要性１９６... Since the establishment of the Shanghai Stock Exchange and the Shenzhen Stock Exchange in our country, there are over 800 listed companies in the two places at present. With the rapid expansion of stock market capacity, irregularities in the market also occur from time to time. From the perspective of information disclosure, there are still many problems to be solved in our country’s listed companies. First, the effectiveness of the stock market and the need for public disclosure of accounting information 196 ...