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信息披露制度主要由发行前的信息披露和发行后的持续性信息披露制度组成,其中持续性信息披露主要包括定期报告和临时报告。临时报告是指上市公司因发生可能影响其证券的市场价格,影响投资者决策的重大事件时,上市公司立即向证券主管机关提交并向社会公开说明事件实际情况的报告。临时报告公开的重大性标准是判断上市公司已经发生的事件是否需要向证监会和社会公开的标准。
The information disclosure system mainly consists of pre-release information disclosure and post-issuance continuous information disclosure system, of which the continuous disclosure of information mainly includes regular reports and interim reports. An interim report refers to a report of a listed company immediately submitted to the competent securities authority for disclosure to the public about the actual situation of the event when a listed company encounters a major event that may affect the market price of its securities and affects investors’ decision-making. The materiality standard disclosed in the interim report is the standard for judging whether the events that have occurred in listed companies need to be disclosed to the CSRC and the society.