上市公司自愿性披露信息若干问题研究

随着我国资本市场的发展,上市公司自愿性披露信息将呈增长趋势,加强自愿性披露信息的研究,有利于推动和引导我国上市公司自愿性披露信息工作的开展。本文对自愿性披露信息进行了价值分析,总结了影响上市公司自愿性披露信息的主要因素,并提出提高上市公司自愿性披露信息质量政策的若干建议。

A Study on Voluntary Information Disclosure of Listed Companies

With the development of the capital market of our country, there is an increasing trend in voluntary information disclosure of listed companies.Further study on this field will promote and guide the implementation of the work of voluntary information disclosure of the listed companies of our country.This paper makes a value analysis on voluntary information disclosure and a summary of the main factors which may have an influence on the voluntary information disclosure of listed companies,and meanwhile shows some suggestions on how to improve the quality of the policies on voluntary information disclosure of listed companies.