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随着我国证券市场的发展,越来越多的中小投资者加入其中,快速成为现代市场的中坚力量。但是在会计信息披露、资产份额及应变能力等方面,中小投资者一直属于弱势群体。而上市公司会计信息披露是中小投资者获取投资信息的主要来源,然而,我国在上市公司会计信息披露方面存在诸多问题。虽然我国关于中小投资的相关法律法规一直处于不断摸索发展之中,但中小投资者的权益受到损害的现象仍旧持续发生。投资者是证券市场的重要组成部分,是证券市场存在的基础,广大中小投资者的合法权益得不到应有的保护,就会使其失去对资本市场的信心,这不仅对中小投资者的收益不利,更重要的是会阻碍我国资本市场的健康发展。文章对保护中小投资者利益问题进行研究,具有一定的实践意义。
With the development of the securities market in our country, more and more small and medium-sized investors have joined it and quickly become the backbone of the modern market. However, small and medium-sized investors have always been among the disadvantaged in terms of accounting information disclosure, asset share and contingency capabilities. However, accounting information disclosure of listed companies is the main source of small and medium-sized investors’ access to investment information. However, there are many problems in the disclosure of accounting information of listed companies in our country. Although the relevant laws and regulations on small and medium-sized investments in our country have been constantly exploring and developing, the phenomenon of damaging the rights and interests of small and medium-sized investors continues to occur. As an important part of the securities market, investors are the foundation for the existence of the securities market. The legitimate rights and interests of the vast majority of small and medium-sized investors fail to receive due protection, thus losing their confidence in the capital market. This is not only true for small and medium-sized investors Bad income, more importantly, will hinder the healthy development of China’s capital market. The article studies the protection of the interests of small and medium-sized investors, which has some practical significance.