CAJ | 학술논문

诚信的信息披露是资本市场的基石,是确保建立公平、公开、公正资本市场的基本前提。我国证券市场由于发展迅速,在信息披露方面存在很多不完善的地方,从而造成财务舞弊事件时常发生,引起投资人及社会公众对上市公司的信任危机,严重影响了资本市场的发展。因此,建立完善的诚信信息披露机制是保证资本市场健康发展的有效途径。
성신적신식피로시자본시장적기석,시학보건립공평、공개、공정자본시장적기본전제。아국증권시장유우발전신속,재신식피로방면존재흔다불완선적지방,종이조성재무무폐사건시상발생,인기투자인급사회공음대상시공사적신임위궤,엄중영향료자본시장적발전。인차,건립완선적성신신식피로궤제시보증자본시장건강발전적유효도경。
Integrity in information disclosure is the cornerstone of capital market as well as the prerequisite to establish a fair, open, and just capital market. The rapid development of China＇s securities market gives rise to plenty of flaws in information disclosure, thereby leading to the frequent occurrence of financial fraud. There has arisen the trust crisis that investors and the public have no faith in listed corporations, which has hindered the development of capital market. Therefore, to establish and perfect information disclosure mechanism is an effective way to ensure the healthy development of capital market.