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上市公司信用不但是证券市场健康有序发展的基础 ,也是整个社会发展的重要一环。目前 ,我国上市公司信用存在着严重的危机 :包装上市、虚假陈述、内幕交易、操纵市场、挪用募集资金炒股、关联交易等行为层出不穷。这不但与证券市场本身具有内在缺陷有关 ,也与我国处于转轨时期的经济体制不顺有关 ,更在于上市公司内部存在着多重利益冲突。要重构上市公司信用 ,必须树立保护投资者利益为核心的理念 ,同时 ,要着力于具体制度的构建
The credit of listed companies is not only the basis for the healthy and orderly development of the stock market, but also an important part of the entire social development. At present, there are serious crises in the credit of the listed companies in our country: package listing, false statements, insider trading, manipulation of the market, misappropriation of funds to raise funds, related transactions and so on. This is not only related to the intrinsic defects of the securities market itself, but also to the unsoundness of our country’s transitional economy. What is more, there are multiple conflicts of interest within the listed companies. To reconstruct the credit of listed companies, we must establish the concept of protecting the interests of investors as the core, at the same time, we must focus on the construction of specific systems