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现代证券市场的有效性是建立在企业会计信息公开披露制度基础上的。为了使证券市场的投资者对公开发行股票公司的财务状况与经营成果有一个全面的了解，以便他们在投资决策中作出明智的选择，无论是在一级市场公开募股，还是在二级市场上市流通股票，企业都必须依照有关的...
The effectiveness of the modern securities market is based on the public disclosure system of corporate accounting information. In order for stock market investors to have a comprehensive understanding of the financial position and operating results of publicly listed stock companies so that they can make informed choices in their investment decisions whether they be public offering on the primary market or the secondary market Circulating stocks, businesses must be in accordance with the relevant ...