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为了规范发行人、上市公司及其他信息披露义务人的信息披露行为,自上世纪九十年代初以来,中国证监会陆续制定了《公开发行股票公司信息披露实施细则》(试行)等10多个规范化文件。随着我国资本市场的发展,特别是2006年下半年以来股市行情的迅速升温,是年12月13日证监会通过了《上市公司信息披露管理办法》(以下简称《办法》)。《办法》规定信息披露文件
In order to regulate the information disclosure behavior of issuers, listed companies and other information disclosure obligors, the CSRC has successively formulated more than 10 such rules as the Detailed Rules for the Implementation of Information Disclosure by Public Offering Companies (Trial Implementation) since the early nineties of the last century Standardization documents. With the rapid development of China’s capital market, especially since the second half of 2006, the Securities and Futures Commission adopted the Measures for the Administration of Information Disclosure by Listed Companies (the “Measures”) on December 13 of the same year. The Measures stipulate information disclosure documents