综观世界主要国家和地区,上市公司已成为这些国家或地区最主要的经济主体,证券市场的重要性也为人们所认识,人们直接将股市称为一国经济的“晴雨表”就是最好的体现。经过市场的几次震荡轮回,我国的资本市场也发生了很大的变化,包括上市公司数量、规模、质量以及在国民经济中所起的作用已不可与往日同语,投资者的数量、结构、投资方式等也发生了很大变化,市场监管部门的监管作用同样也发生了许多变化。值得我们关注的是,对于上市公司信息披露~①的监管,并没有随着上述变化而减弱或 Looking at the major countries and regions in the world, listed companies have become the most important economic entities in these countries and regions. The importance of the securities market is also known to all people. People directly refer to the stock market as the “barometer” of the economy of a country Good reflection. After several rounds of market turmoil, great changes have taken place in China’s capital market. Including the number, size and quality of listed companies and their role in the national economy are no longer the same as the past, the number of investors, the structure , Investment patterns, etc. have also undergone great changes, the regulatory role of market regulators have also undergone many changes. What deserves our attention is that the regulation on the information disclosure of listed companies is not weakened by the above changes or