上市公司信息披露制度的中美比较

上市公司是证券市场的主体,建立完整的信息披露制度并对其进行监督,是当前我国证券市场规范化发展的重要内容。由于体制不同,我国的信息披露制度有别于西方,并体现出自己的特色。同时,西方证券市场的近五百年发展所积累的成功经验,又是我们加以利用的宝贵财富。因此,如何在完善信息披露制度的同时,汲取别国经验,真正地做到“他山之石”,“攻我之玉”,是本文写作目的之所在。

Comparative Study on the System of Information Disclosure of Listed Company between China and America

Listed company is the main entity of security market.To put up a complete system of information disclosure and control the listed company is important to the regular development of our current security market.It is quite different between China and the west on the system of information disclosure,meanwhile the western mature security market has accumulated more successful experiences for about five hundred years,which are very important treasures to us.The purpose of this thesis is to make some suggestions about how to improve the information disclosure of China and take in other experiences.