文档介绍：论我国上市公司的信息披露制度中文摘要 2006 年以来,我国进入到全民炒股的时代, 证券投资成为人们日常理财的重要手段之一。证券是投资者在证券市场中进行交易的特殊金融商品,由于证券的品质从外部难以观测。证券的价值通常以综合性的财务指标和法律指标来反映。因此,信息披露制度是证券市场的一项重要法律制度。信息披露制度,也称公示制度、公开披露制度,是指证券市场上的有关当事人在证券发行、上市和交易等一系列环节中依照法律法规、证券主管机关的管理规则及证券交易场所的有关规定, 以一定的方式向社会公众公布或向证券主管部门或自律机构提交申报与证券有关的信息而形成的一整套行为规范和活动准则的总称。信息披露制度自产生以来,在保护投资者,保证证券市场高效运营、促进国民经济健康发展方面起到了巨大的推动作用,成为政府干预证券市场,进行宏观调控的重要工具。同时,信息披露也是投资者了解上市公司、证券监管机构监管上市公司的主要途径。但是,由于信息披露制度的不完善,使我国的各上市公司有机可乘、屡屡违规,虚假陈述、内幕交易等行为不断发生,而政府的监管也多为事后补救而非实时监管预防, 广大中小投资者往往成为证券交易的最终牺牲品。我国目前对信息披露制的立法尚不健全, 对于信息披露制度多限于金融领域的研究,法学领域的研究并不多见。为了完善信息披露制度,填补法律空白,笔者通过分析信息披露制度、虚假陈述、内幕交易等语义,比较国内外研究现状, 分析杭萧钢构案例,同时结合文献法对信息披露制度进行剖析,阐述完善信息披露制度的观点。笔者经过辛勤努力,对大量文献进行搜集整理,并将个人观点与之结合,形成此论文,希望能够提出建设性意见,对我国证券市场的法制建设贡献力量。关键词信息披露制度,虚假陈述,内幕交易 On Information Disclosure System of China's Listed Abstract China has entered the era of popular stoc ks since 2006, and securities investment has e one of the important mean s for people’s day-to-day financial management. Securities are special financ ial products which investors trade in the securities market. Since the quality of secu rities is difficult to observe from outside, the value of securities is usually reflecte d prehensive indi cators of finance and law. Therefore, information disclosure system is an important legal system in the stock market. Information disclosure system, also known as publicity system or public disclosure system, is a general term of a set of conduct codes and activity guidelines for the securities-related information disclosed to the public, or submitted and reported to securities management departme nt or self-regulatory institute in certain ways by relevant parties in the process of s ecurities issuance, listing and trading in the stock market in accordance with laws, regulations, management rules of securities authority and relevant provisions of securities exchange places. Information disclosure system, since ing into being, has been playing a huge role to protect investors, ensure