我国资本市场的财务信息透明度建设——兼论中小投资者利益保护

信息透明度是全球资本市场面临的共同问题,也是困扰资本市场发展的难题之一。资本市场上违背透明度原则,频繁披露虚假信息等财务欺诈行为严重扰乱了资本市场秩序,并侵害了投资者的利益,尤其是力量比较薄弱的中小投资者的利益。因此,改善资本市场信息披露现状,加强透明度建设显得尤为重要。本文分析了透明度建设的重大意义及影响财务信息披露透明度的因素,提出改进的意见。

Analysis of financial information transparency construction in Chinas capital market --On interests protection of medium--sized and small investors

Financial information transparency is a common issue in the global capital market and is also a difficult issue in the development of capital market.The fraud financial behaviors in capital market such as violating financial transparent principle,continuously publishing false financial information and so on seriously make capital market in disorder and infringe the interests of the investors and especially the interests of the weak medium-sized and small investors.As a result,it is important to improve the current situation of financial information disclosure in capital market and to consolidate information transparency construction.This paper analyzes the important significance of information transparency construction and the factors which influence financial information disclosure transparency and gives suggestions for improving the transparency.