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目前在我国上市公司中推行季报披露制度,有其必要性和可行性,对证券市场的发展具有十分积极的影响。但上市公司在信息披露方面长期固有的“顽疾”,非一朝一夕能根治,该制度在正式实施过程中必将遇到诸多问题。要想尽可能发挥季报制度应有的作用,证券监管部门应首先对制度本身加以完善。对此,笔者就如何进一步规范和完善季报披露制度,以提高其效用提出几点建议:
At present, it is necessary and feasible to implement the quarterly disclosure system in Chinese listed companies and has a very positive impact on the development of the securities market. However, long-term inherent “chronic illness” of listed companies in information disclosure can not be eradicated overnight, and the system will inevitably encounter many problems during its formal implementation. In order to play the due role of the quarterly reporting system as much as possible, the securities regulatory authority should first improve the system itself. In this regard, the author on how to further standardize and improve the quarterly disclosure system to improve its effectiveness make a few suggestions: