证券市场自愿性信息披露与投资者保护问题探讨

Discussion on Voluntary Information Disclosure and Investors Protection of Securities Market

自愿性信息披露作为投资者的一种补充信息来源,越来越受到投资者的重视。分析了上市公司自愿性信息披露给投资者带来的影响及我国上市公司自愿性信息的披露现状,指出了影响上市公司自愿性信息披露的主要因素,阐述了自愿性信息披露给上市公司带来的价值,并从保护中小投资者角度对自愿性信息披露机制的构建提出了建议。

Voluntary information disclosure pay more and more attention to investors as a supplement information source. This article analysises influence of voluntary information disclosure to investors and present situation of disclosure in china, the main factors were presented which affected voluntary information disclosure, the practical utiltics of volun- tary information disclosure to listed company were illustrated, and proposals for the construction of voluntary information disclosure mechanism were posed from viewpoint of the medium and small investors protection.