目前沪深两市上市公司从事委托贷款的现象已经愈演愈烈,而委托贷款具有很高的风险,很容易危害上市公司和投资者的利益,但是我国目前的证券市场信息披露制度无法约束上市公司对此作出充分披露。本文对我国上市公司从事委托贷款业务和委托贷款信息披露的情况进行分析,并对建立上市公司委托贷款业务信息披露制度提出了自己的建议。 At present, the phenomenon that listed companies in Shanghai and Shenzhen engage in entrusted loans has become increasingly fierce. Entrusted loans have high risks and can easily endanger the interests of listed companies and investors. However, China’s current securities market information disclosure system can not restrict listed companies Make full disclosure. This paper analyzes the situation of listed companies in our country engaged in entrusted loan business and entrusted loan information disclosure and puts forward my own suggestions on the establishment of information disclosure system of entrusted loan business of listed companies.