当下我国强制性信息披露制度能够以较小资源损耗的代价最大限度地提高证券市场的有效性,促进中国资本市场的发育和成熟。因而,对强制信息披露制度的理论体系、价值基础以及我国信息披露制度存在问题研究,对我们完善自己强制信息披露制度有着相当的意义。 At present, China’s compulsory information disclosure system can maximize the effectiveness of the securities market and promote the development and maturity of China’s capital market at the cost of less resource depletion. Therefore, the study of the theoretical system of the compulsory information disclosure system, the value basis and the existing problems of the information disclosure system in our country has great significance for us to perfect our mandatory information disclosure system.