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并购信息披露是并购双方及投资者关注的重要问题。本文从披露主体、披露制度、立法监管制度和披露内容四个方面分析了中国上市公司并购信息披露存在的问题及加强上市公司并购信息披露制的重要性,借鉴西方国家并购信息披露制度的经验,提出了优化中国上市公司信息披露制度的对策,主要包括:完善并购信息披露结构,适应上市公司并购的发展;完善并购信息披露主体的义务,切实保护好中小投资者的利益;加强政府的监管力度,完善关于信息披露的相关法律法规体系;完善并购信息披露的内容,保证信息披露内容的真实和准确。
M & A information disclosure is an important issue for both M & A and investors. This article analyzes the problems existing in the information disclosure of mergers and acquisitions (M & A) of Chinese listed companies and the importance of strengthening the M & A information disclosure system of the listed companies from four aspects: the main body of disclosure, the disclosure system, the legislative supervision system and the content of the disclosure, The measures to optimize the information disclosure system of listed companies in China are proposed, including: improving the structure of information disclosure of M & A, adapting to the development of mergers and acquisitions of listed companies, improving the obligation of the main body of M & A information disclosure, effectively protecting the interests of small and medium-sized investors, strengthening the supervision of the government , Improve the relevant laws and regulations on information disclosure system; improve the content of M & A information disclosure to ensure that the information disclosed is true and accurate.