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上市公司信息披露与商业秘密一直是围绕在市场经济运行中的一个两难命题。信息披露以“公开、公平、公正”为原则,旨在最大限度地保护投资者的利益,而商业秘密的保护则是从维护企业的竞争优势着手。如何解决信息披露与商业秘密保护之间的冲突,成为我们的一大课题。本文从信息披露制度和商业秘密保护的理论基础入手,着重阐述两者冲突的根源和范围,找出协调的措施。
Information disclosure and trade secrets of listed companies have always been a dilemma proposition around the operation of market economy. Information disclosure is based on the principle of “openness, fairness and fairness” to protect the interests of investors to the maximum extent. The protection of trade secrets is to protect the competitive advantage of enterprises. How to solve the conflict between the disclosure of information and the protection of trade secrets has become a major issue for us. This article starts with the theoretical foundation of the information disclosure system and the protection of trade secrets, and focuses on the sources and scope of the conflicts between the two and finds out the coordination measures.