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本文阐述了上市公司信息披露法律制度的概念,分析了我国信息披露行为规范的现状和存在问题,提出了完善上市公司信息披露法律制度的对策。要规范发行信息披露行为,建立完全信息披露制度;关注持续性信息披露,解决“及时性”问题;应出台对预测性信息披露的指导性文件,从法律上提供支持;应完善禁止性的信息披露行为规范;同时应严厉制裁虚假陈述和信息欺诈行为。确保上市公司信息披露法律制度的稳健运行。
This article expatiates the concept of the legal system of information disclosure of listed companies, analyzes the status quo and existing problems of the code of conduct of information disclosure in our country, and puts forward the countermeasures of perfecting the legal system of information disclosure of listed companies. To regulate the disclosure of information disclosure behavior, the establishment of a complete system of information disclosure; concerned about the continuous disclosure of information, to solve “timely ” issue; should be issued on the guidance of predictive information disclosure documents, provide legal support; should improve the prohibition Information disclosure code of conduct; at the same time should be harsh sanctions false statements and information fraud. To ensure the sound operation of the legal system of information disclosure of listed companies.