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随着中国资本市场的发展,投资人对上市公司信息披露的水平与质量要求越来越高,依靠强制性信息披露已经不能满足投资人对信息多样化的要求,这就需要更多的自愿性信息披露。自愿信息披露有助于改善公司治理结构,提高公司信息的完整性和可靠性,树立公司社会责任方面的良好形象。本文通过分析我国上市公司自愿性信息披露的现状,提出我国加强对自愿性信息披露有效监管的措施,以期提高我国上市公司信息披露的完整性和可靠性。
With the development of China’s capital market, investors are demanding higher and higher quality of information disclosure of listed companies. Relying on compulsory information disclosure can no longer meet the investors’ diversification of information requirements, which requires more voluntary Information disclosure. Voluntary disclosure helps to improve the corporate governance structure, improve the integrity and reliability of corporate information, and establish a good corporate social responsibility profile. Based on the analysis of the status quo of voluntary information disclosure of listed companies in our country, this paper puts forward some measures to strengthen the effective supervision of voluntary disclosure in order to improve the integrity and reliability of information disclosure of listed companies in our country.