【作者】 张要杰；

【导师】 谷复钧； 张冬平；

【作者基本信息】 河南农业大学 ， 农业经济管理， 2001， 硕士

【摘要】 本文把证券市场界定为信息市场。在此前提下，作者深入剖析了证券市场的功能，指出期望功能与理论功能的冲突导致我国证券市场总体无效率，而其深刻根源在于我国证券市场信息披露失范。尔后，作者从政府和上市公司的角度解释信息、信息披露和信息披露失范，阐述并论证了中西方的信息披露制度及其理论依据。在通过信息供求和企业治理模式变迁两方面解析我国证券市场信息披露失范的内在动因后，作者尝试性提出了解决我国证券市场信息披露失范的一些政策性建议。更多还原

【Abstract】 The author defines the securities markets as information markets, and probes into the function of securities markets at the basis of above definition. The author thinks the conflict between the expected function and the theoretical function leads to invalid securities markets because of the unhealthy information disclosure in China. Then the author interprets "the information", "the information disclosure" and "the unhealthy information disclosure" from the government and the listed corporation and expounds the Chinese and abroad disclosure system and their theoretical foundations. After analyzing the internal causes of the unhealthy information disclosure from the supply and demand of the information and the transformation of enterprise’s organization model, the author tries to conclude some policy advice in order to solve the unhealthy information disclosure in Chinese securities markets.更多还原