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上市公司自愿性披露信息是指除强制性披露的信息外,上市公司基于公司形象、投资者关系、回避诉讼风险等动机主动披露的信息,是企业披露信息的重要组成部分,也是上市公司展示核心竞争力的有效途径。本文在分析我国上市公司自愿性披露信息中存在问题的基础上,提出了构建上市公司自愿性披露信息监管体系的建议。
Voluntary Disclosure of Information by Listed Companies refers to information disclosed voluntarily by the listed company on the basis of corporate image, investor relations and avoidance of litigation risks, in addition to the mandatory disclosure information. It is also an important part of corporate disclosure information and also the core of the listed company’s display Effective way of competitiveness. Based on the analysis of the problems existing in the voluntary disclosure of listed companies in our country, this paper puts forward some suggestions on how to construct a voluntary disclosure system of information for listed companies.