信息披露制度,也称公示制度、公开披露制度,是上市公司为保障投资者利益、接受社会公众的监督而依照法律规定必须将其自身的财务变化、经营状况等信息和资料向证券管理部门和证券交易所报告,并向社会公开或公告,以便使投资者充分了解情况的制度。按说上市公司的信息披露制度必须符合公平、公开、公正的“三公”原则,这是最基本的要求。可在我国,很多上市公司连最基本的都不能做到。 Information disclosure system, also known as public announcement system, public disclosure system is a listed company in order to protect the interests of investors, accept the supervision of the public in accordance with the law must be its own financial changes, operating conditions and other information and information to the securities regulatory authorities and The system of reporting by the stock exchange and making it publicly available or publicized to enable investors to fully understand the situation. It is said that the information disclosure system of listed companies must conform to the principle of fairness, openness and fairness, and that this is the most basic requirement. In our country, many listed companies can not even do the most basic.