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上市公司会计信息披露是指上市公司将招股说明书、上市公告书、定期报告和临时报告等公告文稿和相关备查文件报送证券交易所登记,并在证券监督管理机构指定的媒体发布,向投资者及社会公众披露公司的财务状况、经营成果、现金流量信息以及其他所有重大事项。上市公司及相关信息披露义务人应当根据法律、行政法规、部门规章、规范性文件、本规则以及本所其他相关规定,及时、公平地披露所有对公司股票及其衍生品种交易价格可能产生较大影响的信息,并保证所披露的信息真实、准确、完整,不得有虚假记载、误导性陈述或者重大遗漏。
Disclosure of accounting information of listed companies refers to listed companies submit prospectuses, listing announcements, periodic reports and interim reports and other notices and relevant documents submitted to the stock exchange for registration, and securities regulatory agencies designated media release, to investors And the public disclosure of the company’s financial position, operating results, cash flow information and all other major issues. The listed company and relevant information disclosure obligors shall promptly and fairly disclose in accordance with the laws, administrative regulations, departmental rules, regulatory documents, these Rules and other relevant provisions of the Exchange that all trading prices for the Company’s shares and derivatives thereof may be larger Influence the information, and to ensure that the information disclosed is true, accurate and complete, without false records, misleading statements or material omissions.