自愿性信息披露的动机与影响因素分析

随着我国证券市场的逐步完善与发展,上市公司的自愿性信息披露已经受到投资者及相关各方越来越多的重视。本文分析了自愿性信息披露的动机和影响因素,并在此基础上就改善我国上市公司自愿性信息披露现状提出了相应的政策建议。

Voluntary information disclose's motivation and influence factor analysis

With the gradual improvement and develop- ment of China＇s securities market, investors paid more and more attention to the voluntary information dis- closure of listed companies. This paper analyzes the factors and motivations of voluntary information dis- closure, and proposes corresponding policy recommenda- tions to improve domestic listed companies＇ voluntary information disclosure.