中国上市公司自愿性信息披露的伦理规制研究

上市公司自愿性信息披露的自主性决定了其必须遵循伦理价值的指引及伦理规制的约束。个人职业伦理的丧失、企业组织伦理的混乱及社会伦理环境的缺失导致自愿性信息披露的行为性失真。过程性失真及规则性失真。应建立价值引导机制、治理融合机制、市场约束机制及教育引导机制四大机制,以提高自愿性信息披露的真实性。

Ethical Regulation of Voluntary Disclosure of China's Listed Companies

As a discretionary behavior of listed companies, voluntary information disclosure has unique ethical nature. In order to ensure the quality of voluntary disclosure of listed companies, it is not enough only to perfect the traditional formal system, it also depends on the ethical regulation. Based on the circumstances of social economic development in china, the paper discusses the conflicts of interests and the lack of ethics during the process of voluntary disclosure of listed companies, then puts forward some ethical regulatory measures to improve the quality of voluntary disclosure.