China has groped for and set up an information disclosure system for listed companies.But in practice, the system is undermined by the false, inadequate or retarded accounting information.

• 摘要我国股市的信息披露制度从无到有，已经形成一套初步的信息披露制度，但是，上市公司的会计信息披露存在著信息不真实、不充分、不及时等问题。