上市公司自愿性网上财务信息披露情况分析

Analysis of listed company voluntary on line finance information disclosrue

随着国内资本市场的逐渐成熟,自愿性财务信息披露越来越受到上市公司的重视,并且把互联网作为自愿性披露财务信息的主要平台。然而,在政府强制性披露之外的这些自愿性网上财务信息的质量能否满足政府监管部门和广大投资者的要求?为此,本文在对已有研究文献总结基础上,借鉴刘国亮和常艳丽(2008)的研究,构建了自愿性信息披露指数VDI,选取了我国部分上市公司作为研究对象,研究了其自愿性网上财务信息披露的情况。

With the maturing of domestic capital markets,voluntary disclosure of financial information by listed companies is paid more and more attention,and the Internet has been the main platform of voluntary disclosure of financial information.However,outside of mandatory disclosure by government,can the quality of voluntary disclosure of online financial information satisfy the general requirements of investors and government regulators？ To this end,the paper concludes on the basis of existing literature,references the study of Guoliang Liu and Yanli Chang （2008）,constructs voluntary disclosure index VDI,selects some Chinese listed companies as research objects,and studies the voluntary disclosure of online financial information.