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上市公司(与拟上市公司)的信息披露是维持证券市场稳定发展的基石,高效、充分、准确的信息披露使证券市场的三大利益主体——上市公司、投资者和市场管理者均受益颇多。就此,文章介绍了信息披露制度的含义、相关理论和我国的强制性上市公司信息披露制度,并运用法的经济分析方法对我国的上市公司信息披露制度进行了成本收益的分析,也对存在的问题提出了一些建议。
Information disclosure of listed companies (to-be-listed companies) is the cornerstone of the stable development of the securities market. Efficient, sufficient and accurate information disclosure has benefited the three major stakeholders in the securities market - listed companies, investors and market managers many. In this connection, the article introduces the meaning of the information disclosure system, the relevant theory and the compulsory disclosure of information disclosure system in China, and uses the method of economic analysis to analyze the cost-benefit of the information disclosure system of listed companies in our country, The question made some suggestions.