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本文从上市公司信息披露的要求出发,通过分析近些年市场中出现有较大影响的财务信息披露不合规案例,从中总结上市公司财务信息披露不合规的集中表现形式,透过现象分析上市公司不按规定披露财务信息的深层次原因,重点从上市公司和行业监管者两方面提出规范和监管的建议。
Based on the requirements of information disclosure of listed companies, this article analyzes the cases of non-compliance with financial information disclosure that have a greater impact in the market in recent years, and summarizes the non-compliant forms of centralized disclosure of financial information disclosure of listed companies. Through the analysis of phenomena Listed companies do not disclose the financial information required by the depth of the reasons, focusing on listed companies and industry regulators from both regulatory and regulatory recommendations.