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上市公司是最重要的信息源。公司的信息公开是形成畅通、可靠的信息系统的关键。因而，各国政府都非常重视，并以法律强制功能来保证公司信息的公开。武文洁 南开大学会计时空 证券市场在本质上是一个信息市场。任何一个成熟的证券市场都有一个发达的信息系统作基础。在证券市
Listed companies are the most important source of information. The company’s information disclosure is the key to a smooth and reliable information system. Therefore, all countries attach great importance to the law and force the function to ensure the company’s information disclosure. Wu Wenjie Nankai University accounting space-time securities market is essentially an information market. Any mature stock market has a well-developed information system as the basis. In the securities market