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我国上市公司自愿信息披露的普及度和披露的质量都不尽人意,目前多是从经济动机、政府监管力度、市场缺陷、制度盲点等方面进行分析,而忽视了社会文化对自愿信息披露的影响。本文通过对我国传统文化中制约我国自愿信息披露的思想(如功利思想、重人情、轻工商)进行反思,分析了西方文化中有助于鼓励自愿信息披露的思想理念,在借鉴国外先进文化思想的基础上,从文化氛围营造和培育角度提出了提升我国自愿信息披露水平的相关建议。
The popularity of voluntary information disclosure and the quality of disclosure in Chinese listed companies are not satisfactory. At present, most of them analyze from the aspects of economic motivation, government supervision, market defects and system blind spots, ignoring the influence of social culture on voluntary information disclosure . This paper analyzes the ideas of Western culture that encourage the voluntary disclosure of information through the reflection of the ideas that restrict the voluntary disclosure of information in our country (such as utilitarianism, favoritism, light industry and commerce), and draws lessons from the advanced foreign cultural ideas Based on the culture from the perspective of creating and nurturing raised the level of China’s voluntary disclosure of relevant recommendations.