中文摘要：

证券立法的首要目标是保护投资者合法权益，公开、公平、公正原则是实现这一目标的根本保证，信息披露制度是实现这一目标的制度基础，也是证券市场监管制度的基石。在资本市场中，公司信息披露不仅对降低信息不对称和交易成本具有重要意义，而且是保护投资者和实现资源优化配置的关键所在。对投资者利益的保护，是通过公司的信息披露，投资者可以了解到被投资公司的经营状况，保障他们合法地获得上市公司、政府证券监管部门及其他市场主体可能影响证券价格变化的各种信息的权利。当前我国证券市场的信息披露还存在许多问题：诸如虚假信息披露、隐瞒信息披露、延迟信息披露，导致这些问题的原因很多，最为突出的原因是：我国公司股权结构不合理、会计准则与制度的缺陷、监管力度不够、法律法规不健全等。因此，完善我国证券市场信息披露，必须多管齐下。

英文摘要：

The primary goal of securities legislation is to protect the legitimate rights and interests of investors, open, fair and just principles are the fundamental guarantee to achieve this goal, the information disclosure system is the institutional basis to achieve this goal, the cornerstone of the securities market regulatory system. In the capital market, company information disclosure is not only reducing information asymmetry and transaction costs is importanL but also to protect investors and the optimal allocation of resources the key. Investor protection of the interests of information disclosure by companies, investors can invest in the company＇s management was informed about the situation, to protect them legally access listed companies, government securities regulatory departments and other markets of the main changes that may affect the prices of various securities The right to information. Current stock market information disclosure, there are many issues： such as the disclosure of false information, withholding information disclosure, delayed disclosure, leading to many reasons for these problems, the most prominent reason： China＇s shareholding structure is irrational, and the system of accounting standards defects, inadequate supervision, laws and regulations do not sound so. Therefore, improve our stock market information disclosure, we must multi-pronged approach.