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证券市场实质上就是一个信息流动的市场,证券信息披露制度一方面能够为投资者作出理性投资提供有力的保障,另一方面也是证券监管对上市公司进行监管的主要途径。但我国目前对于证券信息披露制度的立法存在诸多不足;实践中,执法力度也十分薄弱;信息披露制度在我国证券市场实际问题涌现。针对这一实际情况,本文通过对美国信息披露制度的剖析及与我国的对比,提出通过对立法的完善、执法力度的加强等措施改进我国证券信息披露制度。
The securities market is essentially a market where information flows. On the one hand, the securities information disclosure system can provide strong protection for investors to make rational investment. On the other hand, it is also the main way that securities supervision regulates listed companies. However, there are many shortcomings in the current legislation of our country’s securities information disclosure system. In practice, the law enforcement is also very weak. The actual problems of the information disclosure system in China’s securities market have emerged. In view of this actual situation, through the analysis of the information disclosure system in the United States and comparison with our country, this paper proposes to improve our securities information disclosure system by improving legislation and strengthening law enforcement.