在中国，公司信息披露薄弱。
第二章，上市公司信息披露制度与中期财务报告。
The second chapter: for information system about listed companies and interim financial report.
及时性是上市公司信息披露的重要质量特征要求。
Tmeliness is one of the most important qualitative characteristics of accounting information.
本章阐述了上市公司信息披露真实性的法律判断标准。
This section describes the information disclosure of listed companies authenticity of the legal criteria.
招股说明书是上市公司信息披露制度最重要法律文件。
The prospectus is the most important instrument of legal document.
因此，新一轮的上市公司信息披露制度变迁的过程势在必行。
So a new vicissitude of information disclosure institution of public company is necessary.
近年来，上市公司信息披露问题已成为世人普遍关注的焦点。
Information disclosure of listed companies has become the focus of attention in the world recently.
股权集中度与上市公司信息披露质量之间有显著的正相关关系；
There exists significant positive correlation between ownership concentration and quality of information disclosure of listed companies.
最后分析了非上市保险公司信息披露法律关系的主体、客体及其内容。
Finally, it analyzes the subject, object and content of unlisted insurance company 'information disclosure legal relationship.
通过实证分析揭示了机构投资者持股能提高上市公司信息披露透明度。
Analysis revealed by institutional investors holdings can improve the transparency of information disclosure of listed companies.
有关上市公司信息披露制度的研究，一直是会计学研究领域的一个热点。
The study of the information disclosure institution of public company has always been a hotspot in Accounting.
为此我们应针对以上原因制定相应的措施来加强上市公司信息披露的管理。
It is pointed that corresponding measures to counter these problems shall be made to strengthen control of listed company's information disclosure.
内部控制信息虽为非财务信息，但却是公司信息披露的一个重要组成部分。
Although internal control information is non-financial information, it is exactly an important component of information disclosure for companies.
本文从理论和实证两方面分别讨论机构投资者与上市公司信息披露之间的关系。
In this paper, both theoretical and empirical discussion of institutional investors were listed company information disclosure and the relationship between.
从信息披露的法律原则入手，介绍了上市公司信息披露的主要内容和披露原则。
This part start with the legal principle of the information disclosure, mainly introduce the most content of information disclosure of listed companies.
这一章内容安排如下：5.1节讨论了年度报告作为公司信息披露的主要通道。
The chapter proceeds as follows: Section 5.1 discusses the annual report as the main channel of corporate disclosure.
第四章用系统论的观点，将上市公司信息披露与监管看成为一个复杂的系统过程。
The fourth chapter regards the information disclosure regulation as a system from a system approach point of view.
证券市场信息的有效性包括上市公司信息披露的有效性与信息传导机制的有效性。
The effectiveness of the security market's information includes the effectiveness of the information disclosure of the Listed Companies and the effectiveness of information transmission.
因此，所有公司董事、高管、经理和员工都有义务保证公司信息披露遵循以上要求。
All the directors, executive officers, managers and employees must endeavor to ensure that the Company's disclosure meet these objectives.
当前我国上市公司信息披露在及时性、充分性、准确性、公正性等方面存在诸多问题。
Current our country goes on the market the company information to disclose in timeliness, the sufficiency, the accuracy, fair and so on the aspect has many problems.
但学术界对于机构投资者是否能够起到促进上市公司信息披露的作用一直都没有定论。
But academia is for institutional investors can play to promote the role of information disclosure of listed companies have been inconclusive.
上市公司信息披露违规意味着信息披露的质量低下，达不到信息披露质量的基本要求。
Information disclosure violations of listed companies mean that the quality is low, less than the basic quality of the information disclosure requirements.
对于亏损公司特别是连续亏损或重大亏损公司信息披露的要求从无到有，越来越严格。
Is specially loses money the request which regarding the loss company or the significant loss company information disclosed to grow out of nothing continuously, is getting more and more strict.
笔者认为，加强对上市公司信息披露的新闻舆论监督是保护中小投资者利益的有效途径。
The author holds that strengthening the supervision of the disclosure and reports of the listed companies is an effective way to protect the interests of small and medium-sized investors.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms. It is related to the effectiveness of the securities market.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms. It is related to the effectiveness of the securities market.
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