摘要
公司信息披露的提高对于保护投资人利益、完善公司治理机制、提高资本市场的效率具有重要现实意义。信息披露对公司理财行为的影响受到大众的关注,已成为不同领域学者们的研究热点。文章从信息披露的起源和综述阐述了信息披露制度理论,其目的是为了让人更加了解信息披露制度。
The improvement of company information disclosure has important practical significance for protection of the in-vestors＇ interests, improving governance mechanism and promoting the efficiency of capital markets. The influence of the in-formation disclosure to corporate finance behavior has become the focus. This paper expounded system theory from the origin of the information disclosure and review, its purpose was to let people know more about information disclosure system.
出处
《科技创新与生产力》
2014年第3期30-32,共3页
Sci-tech Innovation and Productivity
关键词
信息披露
披露制度
信息公开
information disclosure
disclosure system
information publication
