我国上市公司信息披露的研究现状及建议

Current Research and Suggestions on Information Disclosure of Listed Firms in China

综合国内近年来有关上市公司公开信息披露的具有代表性研究成果,将现有研究分为七个方面,依次为:信息披露的动因和方式、信息披露的质量及其影响因素、信息披露的水平及其影响因素、受信息披露影响的因素、信息披露的法律责任与监管、信息披露虚假与违规、信息披露的现状及用户使用情况。通过对以上研究的分析和评述,旨在形成一套较为完整的公开信息披露研究框架,并就解决有关问题,提出一些针对性的建议。

This paper reviews the recent typical research on public information disclosure in China＇s listed firms. According to essential-to-phenomenal and behavior-to-regulation logic, this paper classifies the research literature into seven categories, including motivation and method of information disclosure, quality of information disclosure and relevant factors, extent of information disclosure and relevant factors, effects of information disclosure, legal responsibility and regulation of information disclosure, fraud and malpractice in information disclosure, and current situation and the use of disclosed information. Based on an analysis of these researches, the author hopes to improve information disclosure research mechanism. Some policy suggestions are proposed at the end of this paper.