上市公司自愿性信息披露的法律规制

Legal Regulation on Voluntary Information Disclosure of Listed Company

上市公司自愿性信息披露是强制性信息披露的有效补充,上市公司基于寻求信息租金的逐利性考虑,存在进行自愿性信息披露的动机。由于立法不够健全和上市公司自身存在的问题,我国上市公司自愿性信息披露还存在着较多不规范性问题,因此,从立法、执法、司法等角度对上市公司自愿性信息披露进行鼓励、保护和监管是有效引导上市公司自愿性信息披露有效运作的制度条件。

The voluntary information disclosure of listed companies is an effective complement to compulsory disclosure. In pursuit of informational rent, listed companies have the intention to disclose information voluntarily. Due to the deficiency of law and some problems of listed companies, the voluntary information disclosure of listed companies still has many issues that need to be regulated. Therefore, it is the system condition to enable the voluntary disclosure of listed company to work effectively through encouragement, protection and supervision from the perspective of legislation, administration and jurisdiction.