我国上市公司自愿性信息披露问题研究(上)..docVIP

我国上市公司自愿性信息披露问题研究(上). 【摘 要】随着资本市场的发展，社会各界对上市公司的信息披露提出了更高的要求，上市公司仅仅进行强制性信息的披露已经不能满足投资者多样化的信息需求。作为与强制性信息披露相对应的一种信息披露方式，自愿性披露能够提高企业信息披露的质量，越来越受到人们的关注。 本文具体阐述了自愿性披露存在的基础，并对自愿性披露的成本效益进行具体分析，阐明了可能导致的信息偏差。在此基础上，本文分析了我国目前自愿性披露的现状，并参考了美国的相关规定，对我国自愿性披露提出相应建议。本文建议对于我国自愿性披露应引导与管制并举，完善相关的法律法规。 关键词：自愿性信息披露，成本效益分析，引导与管制 Voluntary Information Disclosure of China’s Listed Company Abstract With the development of China’s capital market, the various circles of society have put forward higher requirements for the disclosure of information of the listed company. Thus, compulsory disclosure can抰 meet investors various demands for information of the listed company. As a kind of information disclosure corresponding to compulsory disclosure, voluntary disclosure of information enables listed companies to improve the quality of information disclosure and has attracted more and more attention. The paper discusses the basis of voluntary disclosure, the cost and benefit of voluntary disclosure and information deviation. We also describe the current situation of China抯 voluntary disclosure and make some suggestions. We suggest that securities regulatory department should encourage and supervise voluntary disclosure. The government should perfect China抯 legal system as well. Key words: voluntary disclosure, analysis of cost and benefit, guidance and control 目 录 一、 序言#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;1 二、 自愿性信息披露概述#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;1 （一） 自愿性信息披露的界定#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8