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证券市场能否有效运转,是以信息披露制度的成熟程度为基础。通过上市公司会计信息披露的过程中所涉及的直接相关参予主体的博弈分析,提出细化法律条文及法律处罚力度、加强政府监管、完善上市公司治理结构等方面的解决对策,以期对我国的上市公司有效信息的披露制度的建立有一定的帮助。
Whether the securities market can operate effectively is based on the degree of maturity of the information disclosure system. Through the game analysis of the directly related participants involved in the process of accounting information disclosure of listed companies, this paper puts forward some countermeasures to refine the legal provisions and law punishments, strengthen government supervision and improve the corporate governance structure of listed companies, The establishment of the disclosure system of effective information of listed companies will be helpful.