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证券信息披露制度是指证券市场上的有关当事人在证券的发行、上市和交易等一系列环节中,依照法律、证券主管机关或证券交易所的规定,以一定的方式向社会公众公开与证券有关的信息而形成的一整套行为惯例和活动准则。信息披露制度也称信息公示制度或公开制度,也有学者称之为“企业经营内容公开制度”。尽管称谓不同,其作为证券市场公开原则具体体现的本质是相同的,即保证投资者能够获取发行证券的真实信息,并在此基础上做出证券投资判断,从而有利于保护投资者的合法利益,实现公开、公平、公正原则,促使上市公司强化经营管理,优化资源配置,提高证券市场的效率。由于信息披露制度的重要性,人们普遍将其视为现代征
Securities information disclosure system refers to the securities market, the parties involved in the issuance, listing and trading of securities and a series of links, in accordance with the law, the securities authority or the stock exchange, in a certain way to the public and securities related The formation of a set of behavioral practices and guidelines. Information disclosure system, also known as the information disclosure system or open system, some scholars call it “the system of business content disclosure.” Although the appellation is different, its essence embodied in the open principle of the securities market is essentially the same, that is, to ensure that investors can obtain the real information of the securities issued and make judgment on the investment of securities on the basis so as to protect the legitimate interests of the investors , To achieve the principle of openness, fairness and fairness, prompting listed companies to strengthen their operations and management, optimize the allocation of resources and enhance the efficiency of the stock market. Due to the importance of the information disclosure system, it is generally regarded as a modern symbol