上市公司自愿信息披露的文化因素影响分析

我国上市公司自愿信息披露的普及度和披露的质量都不尽人意,目前多是从经济动机、政府监管力度、市场缺陷、制度盲点等方面进行分析,而忽视了社会文化对自愿信息披露的影响。本文通过对我国传统文化中制约我国自愿信息披露的思想(如功利思想、重人情、轻工商)进行反思,分析了西方文化中有助于鼓励自愿信息披露的思想理念,在借鉴国外先进文化思想的基础上,从文化氛围营造和培育角度提出了提升我国自愿信息披露水平的相关建议。

Culture Factors Influencing Voluntary Disclosure by Listed Companies

In contrast to western countries,the popularization and quality of voluntary disclosure by listed companies in China is unsatisfactory.What is the reason? Scholars usually perform analysis on the reasons from the aspects of economy incentive,strength of regulation,market limitation and institutional blind spot,and ignore culture factor.In my view,culture is a very important factor which influencing voluntary disclosure.Summarizing the idea from our country' traditional culture which restricting voluntary disclosure(such as utility,emphasizing society relations,ignoring business),the article analyses the idea from western culture which is helpful to encourage voluntary disclosure.Based on learning advanced idea from western culture,the article puts forward some suggestions on how to perfect the practice of our voluntary disclosure from the aspect of the building and cultivating of culture environment.