试论资本市场中自愿性信息披露

A discussion about capital market voluntary information disclosure

在资本市场中,信息不对称问题的广泛存在,严重影响了资源的配置效率。本文从信息披露机制中自愿性信息披露的角度出发,分析了自愿性信息披露的动机、主要内容、可信性以及当前我国自愿性信息披露的现状和存在的问题,以期为解决信息不对称问题提供一个思路。

In the capital market, the problem of information asymmetry exists extensively and it has seriously influenced the disposition efficiency of resources. This article observes the problem from the angle of voluntary information disclosure of the information mechanism, analyses the voluntary disclosure motive, main content, credibility and the current situation and existing problem of information disclosure of our country, in the hope of offering an idea for solving the information asymmetry problem.