关于上市公司自愿披露的探讨

On Voluntary Disclosure of Listed Company

上市公司自愿披露作为强制披露的有益补充,对提高上市公司信息披露水平具有重要作用。就此论述了上市公司自愿披露的积极意义,对制约上市公司自愿披露的若干因素进行了研究,分析了我国自愿披露的现状,并提出在我国推行自愿披露的相应对策。

The voluntary disclosure of listed company is the beneficial and necessary supplement to mandatory disclosure, and helps improve the information disclosure of listed company. This paper expounds the positive significance cf voluntary disclosure and studies the several factors that restrict voluntary disclosure. What's more, the authors analyze the present situation of China in this respect and put forward the countermeasures of how to carry out voluntary disclosure.