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完善的信息披露体系是中国资本市场深化改革的重要步骤,也是一项庞大的系统工程。中国银行间债券市场作为中国资本市场的组成部分,信息披露制度对于促进市场健康发展起到了积极的作用。由于我国信息披露体系建设起步较晚,仍有诸多不足。本文借鉴美、日、欧等海外成熟资本市场和国内交易所市场在信息披露体系建设方面已取得的实践经验,结合自身特点,为全方位建设符合中国市场实际情况的信息披露体系提出建议。
A sound system of information disclosure is an important step in deepening the reform of China’s capital market and is also a huge systematic project. As an integral part of China’s capital market, China’s inter-bank bond market has played an active role in promoting the healthy development of the market. Due to the late start of China’s information disclosure system, there are still many deficiencies. This article draws lessons from the mature overseas capital markets such as the United States, Japan and Europe and the practical experience gained by the domestic exchange market in the construction of the information disclosure system. Based on its own characteristics, this article provides suggestions for building an information disclosure system that meets the actual conditions in the Chinese market.