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上市公司信息披露是指上市公司按照规范的标准将有关信息公开,以利于发行对象了解情况,对投资风险和收益进行评估,进而对投资进行决断的一种行为。有效的证券市场是建立在信息披露基础上,健全完善的信息披露制度是确保证券市场交易公开、公平、公正的前提,是保护投资者利益的重
Information disclosure of listed companies refers to listed companies in accordance with the standards of the relevant information disclosure, in order to facilitate the issuers to understand the situation, the investment risk and return to assess, and then make a decision on investment behavior. An effective securities market is based on information disclosure. A sound and complete information disclosure system is a prerequisite for ensuring that the securities market is open, fair and just, and it is important to protect the interests of investors.