上市公司的信息披露是指上市公司将直接或间接影响股东、债券人以及其他利益相关者决策的重要信息以公开报告的形式提供给公众。信息披露作为市场公开原则的基础,已经成为资本市场发展的动力源泉,本文将从三个方面分析上市公司具有强制性信息披露义务的原因。 The information disclosure of a listed company means that the listed company provides the public with important information that directly or indirectly influences the decision making of the shareholders, bondholders and other stakeholders in a public report. As the basis of market openness, information disclosure has become the source of power for the development of capital market. This article will analyze the reasons why listed companies have compulsory information disclosure obligations from three aspects.