本文以中国证券市场法定信息披露结构为主线,通过分析法定信息披露的不同层面,以非正常性损益信息和会计报表及附注等信息的披露为例,阐明了法定信息披露的重要性以及局限性,以期为不断改进法定信息的披露提供有益思路。 This article takes the legal information disclosure structure of the Chinese securities market as the main line and analyzes the different aspects of the statutory information disclosure by taking the disclosure of abnormal profit and loss information and accounting statements and notes as examples to illustrate the importance and limitation of legal information disclosure , In order to provide useful ideas for the continuous improvement of the disclosure of statutory information.