中文摘要
在现代市场经济中，证券市场占据着越来越重要的地位，它的发达程度已经成为一个国家市场经济完善程度和经济发展水平的重要标志。也就是在现代企业制度和资本市场不断发展的背景下产生了上市公司信息披露问题。上市公司的相关信息能否真实、及时、完整地公开披露不仅关系到广大股东的权益，更关系到整个证券市场的运行秩序。
我国证券市场目前正处于初级阶段，上市公司的信息披露问题日益暴露。这些问题对资本市场的信用关系提出了严峻的挑战，损害了投资者的利益，严重扰乱了我国证券市场的正常秩序和平稳发展。为了治理上市公司信息披露中存在的各种问题，本文概括了信息披露存在的一般性问题及其产生原因和带来的不良影响，并结合美国证券市场的相关管理办法来提出解决问题的办法以供参考。
关键词：信息披露上市公司新会计准则
ABSTRACT
The securities market has taken a more an more important place in modern market economy.Its development level marks a nation’s market economy’ integrity and the development of the whole economy.And along with our modern corporation system and capital market, there emerges the problem of the information disclosure of listed company.Whether the relate information is veritable, timely, and completely disclosed matters.It not only relates to the behalf of shareholders, it’s also relevant to the circulation order of the whole securities busine.
China’s securities market is in the primary stage, and the problem of information disclosure is gradually uncovered.These problems are strongly challenging the credit of capital market, heavily damaging the investors’ benefits, and have totally broken the normal rule of our securities market.The paper shows these iues and analyzes the origin and bad influences.To resolve these problems, it also use the U.S.Securities and Exchange Commiion (SEC)’s way for reference.
Key words: Information disclosureListed companyNew Accounting Standers
