本文以美国次贷危机为背景，通过对美国次贷危机发生原因的分析，指出了上市公司信息披露制度存在的问题是次贷危机发生的重要原因之一。本文通过对我国上市公司信息披露制度的法律现状及存在的问题的分析，并结合信息披露制度在美国次贷危机中表现出的不完善之处及其危机后所采取的相应措施，提出了符合我国具体国情的上市公司信息披露法律完善之路。 全文以法律监管为视角，主要分为五个部分：第一部分主要阐述了论文研究的背景和研究的基础。在背景方面主要介绍了我国资本市场和上市公司信息披露制度的现状以及后金融危机时代的特点，指出了信息披露制度的不完善是发生次贷危机的重要原因。接着，本文介绍了上市公司信息披露的涵义，以及论文的研究意义和创新之处。本文的第二部分阐述了美国上市公司信息披露制度的立法现状、存在的问题、以及在次贷危机面前表现出的问题与不足。本部分具体从美国上市公司信息披露的监管者、被监管者和监管法律法规三个方面进行了阐述。接着又详细分析了美国在后金融危机时代所采取的措施，为我国相关制度的完善提供了借鉴。本文的第三部分以我国上市公司信息披露法律问题为内容，介绍了我国上市公司信息披露制度的立法概况。本部分以我国上市公司信息披露制度存在的具体问题为核心内容，分别以监管者，被监管者，和监管法律法规三个方面为视角，为提出我国上市公司信息披露制度的完善之路做了充足的铺垫。本文的第四部分以前三部分的论证为基础，得出了我国上市公司信息披露制度的完善之路。在结构上继续延续全文的逻辑思路，从规范法律的监管者，被监管者和监管法律内容本身三个方面提出了完善相关制度的具体措施。在对监管者的规范方面，主要提出了在扩大证券监督管理委员会的监管权限的同时，制定对其的约束机制，以及适时建立统一的金融监管机构的建议；在规范法律的被监管者方面，主要从上市公司内部控制的角度提出了健全监事会制度和独立董事制度、保持中介机构的独立性、优化上市公司股权结构等具体措施；在监管法律法规的完善方面，提出了完善法律框架，细化法律规定，以及健全法律责任制度，加大对违规行为的处罚力度的措施。本文的第五部分为全文的结论部分，总结了论文的研究内容，深化了论文的研究意义。并做了进一步完善对我国上市公司信息披露制度的美好憧憬。

In the background of the spreading subprime mortgage crisis， this dissertation discussed the current situation of information disclosure system of listed companies. And then, the author analyses the relationship between the background of post-crisis and the financial supervision. By analyzing the causes of financial crisis of The United States of America, the author pointed the information disclosure system of listed companies is one of the important causes of this crisis. And then the full text analyses the existed problems of information disclosure system of listed companies in china which proceeds from the eye of legal systems. Based on the problems of information disclosure system of listed companies in china, and the shortcomings of American situation, the author proposed a way of improvement of the information disclosure system of listed companies in our own country.The dissertation divided into five chapters： Chapter one first describes the background and the foundation of the research, the current situation of disclosure system of listed companies, then the features of post-crisis. Then the author pulled out that the imperfect of disclosure system of listed companies is one of the main reasons of this financial crisis. In the end of this chapter，the author introduced the meaning of the disclosure of listed companies and the new ideas of this dissertation.In the second part of this dissertation, first the author describes the current situation and the imperfect of the information disclosure of listed companies in American, especially from the three aspects which are legal regulators, by regulators and law itself. And then detailed the legal measures which Americans taken after this financial crisis, which is a good reference for Chinese legal system. The third part of the dissertation is about the current situation of information disclosure of listed companies in china which is also detailed from legal regulators, by regulators and law itself. This is also groundwork for the improvement of the legal system in our country.The fourth part of the dissertation is based on the first three parts which is the way of the improvement of the information disclosure of listed companies in china. Continue to follow the logic of the full text, the way of improvement is based on the aspects of legal regulators, by regulators and law itself. The last part is the conclusion of the whole dissertation, which set a deep meaning of the whole text. And then the author proposed a further improvement of the information disclosure of listed companies in China.