我国上市公司强制信息披露制度变迁研究

上市公司强制信息披露制度是保障投资者信息获取的有效途径,通过对强制信息披露的内容、方式、格式与标准、要求、监管及责任的变化的归纳整理,分析现阶段强制信息披露的处罚方向及存在的局限,从提高信息披露规范层次、增加税收信息披露、环境信息披露、加大处罚力度四个方面提出完善建议。

Research on Change of Mandatory Disclosure System of China's Listed Companies

The mandatory disclosure system of the listed company is an effective way to guarantee investors to acquire information.Through the contents,methods,format and standards,requirements,regulation,and responsibility of the summary of the change,this article analyzes its punishment direction and existing limitations,and puts forward some suggestions from the following aspects： the standard level,increasing taxation information disclosure,increasing environmental information disclosure,and laying more emphasis on punishment.