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随着证券市场结构、投资者构成和公司经营业态模式的重大变化,自愿性信息披露的需求和空间越来越大。目前,我国并未形成系统性的自愿性信息披露规制体系,披露实践中也产生了诸多问题。自愿性信息披露应当符合重大性、可靠性、相关性、关联性和持续性标准,提供管理层运营公司所需信息视角的且能够增进强制性披露信息价值的重要信息,其中公开文件或陈述中的前瞻性信息还负有更新义务。有效规制自愿性信息披露应当合理界定强制披露和自愿披露的具体项目、制定自律管理层面的相关信息披露指引、建立公司内部的自愿性信息披露评估操作机制。
With the significant changes in the structure of the securities market, the composition of investors and the operating mode of the Company, the demand and space for voluntary information disclosure have become larger and larger. At present, our country did not form a systematic voluntary information disclosure regulatory system, and many problems have arisen in the practice of disclosure. Voluntary disclosure of information should meet the criteria of materiality, reliability, relevance, relevance and sustainability, provide important information that management can use to view the information needed by a company and enhance the value of the mandatory disclosure of information, including in public documents or representations Forward-looking information is also subject to renewal obligations. Effective regulation of voluntary disclosure of information should be reasonable definition of mandatory disclosure and voluntary disclosure of specific projects to develop self-regulatory information disclosure guidelines, the establishment of voluntary disclosure of information within the company evaluation mechanism.