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2003 年第 4 期哈尔滨商业大学学报(社会科学版) No. 4 ,2003
总第 71 期 JOURNAL OF HARBIN UNIVERSITY MERCE Serial No. 71
[财政与金融]
我国证券市场及其信息披露制度
黄崇利
(海南大学公共管理学院,海南海口 570228)
[摘要]证券市场有效性的增加,与证券市场信息披露的充分性呈现很强的正相关性。作为新兴的中国
证券市场,在上市公司信息披露方面,还存在非主动性、不严肃性、滞后性、不充分性和虚假性等问题,这严重
影响了我国证券市场健康发展和应有功能的有效发挥。要提高证券市场的有效性,其关键就是通过有效实施
完善企业法人治理结构、健全现代企业制度、完善信息披露的监管体制、健全信息披露的有关法规制度和改革
会计信息披露制度等措施来完善上市公司信息披露制度。
[关键词]证券市场;信息披露;证券市场的有效性
[中图分类号]F830. 91 [文献标识码]A [文章编号]1671 - 7112(2003) 04 - 0038 - 03
Chinese Stock Market and Its information Discosure Systems
HUANG Chong - li
(School of Public Management ,Hainan University ,Haikou 570228 ,China)
Abstract : There is stroln and positive relevance between efficiency improvement and enough information disclosure in stock market. As a newly developing
stock market of China ,there still exist many problems such as non - initiative ,non - strict ,big time gap ,non - enough and false pretence etc. on information
disclosure of listed firms ,which have seriously effected healthy development and functions of Chinese stock markets. To increase efficiency of stock market ,
the key point is to improve information disclosure systems of listed firms by establishing modemcorporation systems ,improving supervision to information dis
closures ,creating laws and systems related to information disclosures ,and reforming counting information disclos