我国上市公司信息披露的影响因素研究

The Influencing Factors of Information Disclosure of Listed Companies in China

上市公司进行有效合理的信息披露是证券市场健康、稳定发展的基石,要提高信息披露质量,辨析其影响因素并分析它们之间的作用关系,揭示信息披露的本质规律是关键。在概述了信息披露的理论基础、制度变迁,并对信息披露影响因素的相关文献进行了梳理之后,对我国上市公司信息披露的内外部影响因素进行研究,运用系统论的观点分析系统内各影响因素之间的相互作用关系。

The reasonable and effective information disclosure of listed companies is the cornerstone of securities market＇s healthy and stable development. We should improve the quality of information disclosure, and analyze its impact factor and the relationship between them, and prompting the nature of the disclosure is the key. In this article, we summarize the theoretical basis of information disclosure, institutional change and the development of accounting information in foreign countries. Then we study the internal and external factors of information disclosure of listed companies in China, and use the point of view of system theory to analyze the interactions between these factors.