上市公司自愿性信息披露的研究

Research on the Voluntary Disclosure by Listed Companies

会计信息披露供给不足的问题一直制约着证券市场的发展,各国都努力倡导上市公司自愿性信息披露。本文试图为上市公司自愿性信息披露的行为动因给出理论解释,对其实施难点进行剖析,并为提高其披露质量提供政策性建议。

The Problem of disclosure inadequate to accounting information which holds back the development of the securities market. All the countries try to encourage the listed companies voluntary disclosure. This paper have made a theoretical explanation for behavior motivation of voluntary disclosure by listed companies, and discussed the difficult question in practicing, and given a political advice to improve the quality of voluntary disclosure by listed companies at end.