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随着中国证券市场的发展和经济环境的不断变化,信息使用者对会计信息披露提出了更有效、更高、更严的要求,单一强制性信息披露机制已不能充分满足资本市场发展的要求。自愿性信息披露是在原有强制性信息披露的基础上为了增加市场有效性而进行补充披露。研究中国上市公司自愿性信息披露对整个资本市场的发展与完善,有着极其重要的理论和现实意义。本文通过分析各行业自愿性信息披露存在的问题,并提出如何增强上市公司自愿披露信息的积极性和可靠性的建议与方法。
With the development of China’s securities market and the ever-changing economic environment, information users have put forward more effective, higher and stricter requirements on accounting information disclosure. A single compulsory information disclosure mechanism can not fully meet the requirements of capital market development. Voluntary disclosure of information is based on the original compulsory information disclosure in order to increase the market effectiveness of the supplementary disclosure. It is of great theoretical and practical significance to study the voluntary information disclosure of Chinese listed companies for the development and improvement of the entire capital market. This article analyzes the problems of voluntary information disclosure in various industries and puts forward some suggestions and methods on how to enhance the enthusiasm and reliability of voluntary disclosure of information in listed companies.