基于成本效益原则的我国企业信息公开模式探讨

China's Enterprises Information Public Model Based on Cost-effective

在WTO规则条件下,基于成本效益原则,我国企业信息公开需要建立新的模式,以降低企业信息公开的成本效益比,使信息公开具备经济上的合理性。横向上,建立强制公开与自愿公开相结合的企业信息公开制度;纵向上,建立差异化的多层次企业信息公开制度;技术上,构建企业信息公开网络体系。

Under the WTO rules, based on cost-effective, a new model need to be created in China＇s enterprises information public to reduce the cost-effective ratio of enterprises information public so that the information is disclosed on the economic rationality. Horizontal, we should establish an enterprise information public system which is the combination of voluntary information public and mandatory information public. Vertically, we should establish a difference multi-level enterprise information public system. Technically, we need to construct a network system of enterprise information public.