上市公司自愿性信息披露若干问题研究

A Study on the Voluntary Information Disclosure of Listed Companies

随着我国资本市场的发展,自愿性信息披露将呈增长趋势,加强自愿性信息披露的有关问题研究,有利于推动和引导我国自愿性信息披露工作的开展。本文对自愿性信息披露的价值进行分析,总结上市公司自愿性披露的信息类别和主要的影响因素,并对上市公司自愿性信息披露中应注意的问题进行探讨。

As the capital market develops, the idea of voluntary, information disclosure becomes a central issue of economics. This paper first analyzes the value of voluntary information disclosure ; then sums up its classifications and contributing factors and finally explores some questions worthy of note.