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本文以上市公司为研究对象,首先归纳了自愿信息披露的相关概念、披露动因以及披露内容;进而总结我国上市公司的自愿信息披露的现状,并依据现状简要分析其原因;然后对沪市上市公司进行一个抽样调查,计算自愿性信息披露衡量指数,从而分析我国自愿性信息披露的缺陷;最后依据衡量指数,在基于我国国情的同时参考国外相关经验,提出完善上市公司自愿信息披露的建议。
In this paper, the listed companies as the research object, the first to summarize the relevant concepts of voluntary disclosure, motivation for disclosure and disclosure content; then summarize the status quo of voluntary information disclosure of listed companies in China, and briefly analyze the reasons for the status quo; and then listed Shanghai listed companies A sample survey is conducted to calculate the voluntary information disclosure measurement index to analyze the shortcomings of voluntary disclosure in China. Finally, based on the measurement index, suggestions on perfecting the disclosure of voluntary information of listed companies are put forward based on China’s national conditions with reference to relevant foreign experience.