关键词:中小板上市公司;信息披露;缺陷;影响因素;完善
Information Disclosure Behavior of the Listed Company of the Small&Medium-size Enterprise Board
Abstract
The listed company of the Small&Medium-size Enterprise Board timely,true and full,fair to investors disclosure company information is very important.This is not only it must fulfill the basic obligations,and for various aspects of society is a positive.
As information disclosure behavior growing concern,this article mainly focuses on research information disclosure behavior.The first part of Chinese small and medium-sized board listed company information disclosure of the status quo is expounded,including small and medium-sized board listed company information disclosure laws and regulations,small and medium-sized board listed company information disclosure and main content and the current Chinese small and medium-sized board listed company information disclosure situation analysis of the specific;The second part to small and medium plate listed company information disclosure defects and the causes is expounded,existing problems including information disclosure untrue,not timely, inadequate,causing factors including to obtain more unfair interests,small and medium-sized board the corporate governance structure of a company defects,securities regulators imperfect system; The third part to small and medium plate listed company disclosure quality analysis, the influencing factors include the information disclosure cost,agency service level,the securities regulatory institution;The fourth part to small and medium plate listed company information disclosure proposes consummating measures, including perfecting information disclosure legal responsibility system, perfecting the government supervision system,perfecting the governance of listed company structure construction.
Keywords: the listed company of the Small&Medium-size Enterprise Board; information disclosure;defect;quality analysis;perfecting