Listed company is the main entity of the security market. To put up a pure system of Information disclosure and control the listed company is important to the regular development of our current security market. While, It is different between China and the west on the system of Information disclosure. In the main time, the west mature security market has accumulated more successful experiences for about five- hundred year. These are just as very important treasures to us. So the purpose of my thesis is how to improve the Information disclosure of China and take in other's experiments.Firstly, Review the historical development of the Information disclosure system in china and America. Simultaneously, describe the fundamental principle, general theory, characteristics, and functions of the system, these are basic of our understanding and enforcing.Secondly, Analyze the problems and status in information disclosure system of Chinese listed corporations.Thirdly, Make a systematical analysis of Chinese, American and other developed country's Information disclosure; mainly use comparing and summarizing analyses. Comprise two parts: before and after. Analyzed more important contents of the system, such as prospectus listing particulars, annual reports, interim report, quarterly report, and substantial event of temporary report. Draw a conclusion of myself as while as improvement pattern.Finally, aiming at the problems of Chinese listed company from 'present Information disclosure, analyze the reason of it, probe related ways and give some suggestions on the future development direction of information disclosure. |