| 上市公司自愿性披露信息监管体系构建 |
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| 引用本文： | 黄祖平,张琦.上市公司自愿性披露信息监管体系构建[J].财会通讯,2007(10). |
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| 作者姓名： | 黄祖平 张琦 |
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| 作者单位： | 南华大学经济管理学院 衡阳财经工业职业技术学院 湖南衡阳 湖南衡阳 |
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| 摘 要： | 上市公司自愿性披露信息是指除强制性披露的信息外,上市公司基于公司形象、投资者关系、回避诉讼风险等动机主动披露的信息,是企业披露信息的重要组成部分,也是上市公司展示核心竞争力的有效途径。本文在分析我国上市公司自愿性披露信息中存在问题的基础上,提出了构建上市公司自愿性披露信息监管体系的建议。
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| 关 键 词： | 上市公司 强制性披露信息 自愿性披露披露 监管体系 |
The Construction of Supervising and Management System of Voluntary Information Disclosure System of Listed Companies |
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| Huang Zuping Zhang Qi.The Construction of Supervising and Management System of Voluntary Information Disclosure System of Listed Companies[J].Communication of Finance and Accounting,2007(10). |
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| Authors: | Huang Zuping Zhang Qi |
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| Abstract: | Listed Companies disclosure information voluntarily means that, except the compulsory disclosure information, the information based on motives of corporate image,the relationship of investor,lawsuit risk that are disclosed voluntarily by listed companies,Which are important constituents of disclosed information of enterprises. It is the effective way that the companies demonstrate their core competitive ability. This article analyzes the problems that existed in the voluntary information disclose of listed companies of our country,and suggest to construcing the supervising and management system of voluntary information disclose. |
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| Keywords: | Listed company Compulsory information disclosure Voluntary information disclose Supervising and management system |
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