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证券本身是一种由信息决定的特殊商品,证券交易中往往存在信息不对称的问题。实施强制性信息披露模式后,我国上市公司在信息披露过程中,信息披露不充分、弄虚作假的现象也时有发生,其披露的信息往往存在片面性,严重损害投资者的利益。本文拟用法经济学方法浅谈国际上对信息披露的规范的三种主流设计模式,并对我国上市公司信息披露制度制度提出一些建议。
Securities itself is a kind of special commodity which is decided by information. There is often the problem of information asymmetry in securities trading. After the compulsory information disclosure model is implemented, the information disclosed by our listed companies in the process of information disclosure has not been fully disclosed or falsified. The disclosed information often has one-sidedness, which seriously damages the interests of investors. This article intends to use the method of economics to talk about the international standard of information disclosure three kinds of mainstream design patterns and the system of information disclosure of listed companies in our country put forward some suggestions.