【正文】 上市公司財(cái)務(wù)信息質(zhì)量和披露的可靠保證，才能保護(hù)投資者利潤，促進(jìn)證券市場健康規(guī)范發(fā)展。目前，投資者和社會(huì)公眾對(duì)上市公司信息的獲取，主要是通過大眾媒體閱讀各類臨時(shí)公告和定期報(bào)告。但最終，信息披露還是要以事實(shí)為依據(jù)的。盡管不少人認(rèn)為我們的市場存在較大的投機(jī)成分，但股價(jià)的排序依舊有其合理的成分。3．上市公司董事會(huì)全體成員必須保證信息披露內(nèi)容真實(shí)、準(zhǔn)確、完整，沒有虛假、嚴(yán)重誤導(dǎo)性陳述或重大遺漏，并就其保證承擔(dān)連帶賠償責(zé)任。季度報(bào)告分為一季度（春季度）報(bào)告和三季度（秋季度）報(bào)告。內(nèi)容與格式上市公司的信息披露在內(nèi)容和格式上有一系列的要求。今后，還將陸續(xù)不斷地進(jìn)行修訂和完善。1999年起，上市公司的定期報(bào)告全文則在上海證券交易所網(wǎng)站（.）和巨潮資訊網(wǎng)（.）發(fā)布。定期報(bào)告報(bào)告公告時(shí)間：上市公司在每個(gè)會(huì)計(jì)結(jié)束之日起四個(gè)月內(nèi)編制完成報(bào)告。公告形式：報(bào)告應(yīng)當(dāng)制成正本和摘要兩種形式，其格式和內(nèi)容按中國證監(jiān)會(huì)《公開發(fā)行股票公司信息披露的內(nèi)容與格式準(zhǔn)則第二號(hào)＜報(bào)告的內(nèi)容與格式＞》的規(guī)定編制。中期報(bào)告公告時(shí)間：于每個(gè)會(huì)計(jì)的上半年結(jié)束之日起二個(gè)月內(nèi)編制完成中期報(bào)告并公告。審計(jì)要求：可以不經(jīng)會(huì)計(jì)師事務(wù)所審計(jì)。公告要求：1．季度報(bào)告是中期報(bào)告的一種。3．公司管理層編制季度報(bào)告中的經(jīng)營情況闡述與分析部分時(shí)，應(yīng)遵循有關(guān)規(guī)定。如擬在下半年進(jìn)行利潤分配或公積金轉(zhuǎn)增的。（2）股東大會(huì)就關(guān)聯(lián)交易進(jìn)行表決的，扣除關(guān)聯(lián)股東所持表決權(quán)后介紹提案的表決情況。注意事項(xiàng)：1．本次會(huì)議是否有否決或修改提案的情況；2．本次會(huì)議是否有新提案提交表決。對(duì)股東提案做出決議的，列明提案股東的名稱或姓名、持股比例和提案內(nèi)容。董事會(huì)審議投資議案的表決情況；交易生效所必需的審批程序，諸如是否需經(jīng)過股東大會(huì)批準(zhǔn)或政府有關(guān)部門批準(zhǔn)等。留意主要投資人或股東出資的方式；涉及用實(shí)物資產(chǎn)或無形資產(chǎn)出資的內(nèi)容；涉及用股權(quán)出資的內(nèi)容。如涉及非現(xiàn)金方式出資，閱讀定價(jià)政策。and the duty to make interim reports may not be substituted with a regular 7 Information disclosure obligors shall submit the draft public announcement and the relevant documents for inspection to the securities regulatory bureau at the place of registration of the listed pany, and make copies of the same available at the pany address for inspection by members of the 8 Information disclosure documents shall be written in an information disclosure document is also written in a foreign text, the information disclosure obligor shall ensure the consistency of the contents in both any inconsistency arises between the two versions, the text shall 9 The CSRC shall supervise and inspect information disclosure documents, public announcements and the management of information disclosure matters pursuant to law。and a revised prospectus or a corresponding supplementary public announcement must be made upon the consent of the 15 Where an application is for a listing of securities, a listing announcement shall be formulated pursuant to the provisions of the stock exchange and a public announcement must be made upon examination and approval by the stock directors, supervisors and senior management personnel of the issuer shall sign and endorse the listing announcement and ensure the veracity, accuracy and pleteness of the information disclosed listing announcement shall have the pany seal of the issuer 16 Where a prospectus or listing announcement quotes the expert opinion or report of the sponsor or a securities services organisation, the relevant contents must be consistent with the contents of the document issued by the sponsor or securities services organisation。s third and ninth time of publication of the first quarterly report shall not be earlier than the time of publication of the annual report for the preceding 21 An annual report shall contain the following contents:（1）basic information of the pany。and information on the shareholding held by the ten largest shareholders of the pany。（7）the discussions and analyses of the management。（2）key accounting data and financial indices。and the changes to the controlling shareholders and actual controlling parties of the pany。and（7）any other matter stipulated by the 23 A quarterly report shall contain the following contents:（1）basic information of the pany。s securities and derivatives transactions exist, the listed pany must timely disclose the relevant financial data for the current reporting 27 Where a qualified audit report is issued in respect of the financial accounting report in a regular report, the board of directors of the pany shall provide a special explanation on the matters to which the audit opinion a qualified audit report is issued in respect of the financial accounting report in a regular report and the stock exchange believes an illegality exists, the stock exchange shall request the CSRC to open a case file for 28 Where a listed pany fails to publish an annual report or a halfyearly report within the stipulated period, the CSRC shall immediately open a case file and conduct investigation, and the stock exchange shall handle the case pursuant to the listing rules for 29 The templates and preparation rules for annual reports, halfyearly reports and quarterly reports shall be formulated by the CSRC 4INTERIM REPORTSArticle 30 Where the occurrence of a significant event is likely to have a relatively large effect on the trading prices of a pany39。（3）a major contract concluded by the pany that may significantly affect the assets, liabilities, rights and interests and business results of the pany。（7）a change in the directors, onethird or more of the supervisors or managers。s shares, the pany39。（10）a revocation or invalidity declaration pursuant to law of a resolution passed by the board of directors or a general meeting for a major pany matter in litigation or arbitration。（12）newly promulgated laws, rules, regulations or industry policies that may significantly affect the pany。s shares have been pledged, frozen, put into judicial auction or receivership, placed under a trust, or the voting rights of such shares have been restricted pursuant to law。（18）a receipt of largesum government subsidies that may yield extra gains, and which, significantly affects the assets, liabilities, rights and interests or business result of the pany。（2）when the relevant parties conclude a letter of intent or agreement in respect of the significant event。s securities and derivatives substantially, the development or change and the likely effect must be disclosed 33 Where a significant event as mentioned under Article 30, occurring to a subsidiary controlled by a listed pany, may substantially affect the trading prices of the listed pany39。（2）the procedures for the transmission, review and disclosure of information that has yet to be made public。（6）the measures for maintaining the confidential undisclosed information, and the scope and duties of confidence of insiders with confidential information。（9）the system of archiving documents and materials relevant to information disclosur