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创业板作为次于主板市场的二级市场,在扶持科技型、创新型中小企业,推动产业结构优化,促进经济增长等方面作用显著,但它在我国是一个新兴的资本市场,其信息披露制度尚不完善。本文根据近三年深交所创业板上市公司信息披露考核结果,发现各指标的变化趋势与近两年我国修订创业板上市公司相关信息披露制度关系密切,并对近两年相关信息披露制度的修订进行了列示和分析,在总结目前我国创业板上市公司信息披露制度不足的基础上,提出了今后完善创业板上市公司信息披露制度的思路。
As a secondary market that is inferior to the main board market, it plays a significant role in supporting science and technology-based and innovative SMEs, promoting the optimization of industrial structure and promoting economic growth. However, it is an emerging capital market in our country. Its information disclosure system Not perfect yet. According to the results of information disclosure examination of GEM listed companies in the recent three years, this paper finds that the changing trend of each index is closely related to the information disclosure system of the listed companies that revise the GEM in the past two years, and the revision of the related information disclosure system in the past two years Listed and analyzed. On the basis of summing up the lack of information disclosure system of listed companies in China, the author puts forward the idea of improving the information disclosure system of listed companies in the future.