论文部分内容阅读
市场不断发展的过程中,随着资本的不断积累,无论是社会的各行业阶层还是社会发展自身都对于上市公司的信息披露程度有了新的指示和要求,。本文通过对自愿性的披露的阐述,根据具体的社会要求列举了现阶段我国的自愿性的披露特征以及基础性的披露存在,面对其内在的动机因素和利弊的一个权衡,公司与市场之间的相互关联和管理机制的不断进步,面对政策的不断出台,我们分析和提出了针对问题的一系列监管措施,并且参考了相关的法律法规,旨在为可发展性的自愿信息披露市场提供参考意见。在现实法律法规的背景下通过实际的事例来表明市场监管的态度。也希望可以通过提出可行性建议来使得自愿性信息披露的机制发展得越来越完善。
In the continuous development of the market, with the constant accumulation of capital, both social sectors and social development have given new directives and requirements on the degree of information disclosure of listed companies. Based on the description of voluntary disclosure and according to the specific social requirements, this article lists the voluntary disclosure characteristics and the existence of basic disclosure in our country at this stage. In the face of the trade-off between intrinsic motivation and advantages and disadvantages, In the face of continuous policy promulgation, we analyze and propose a series of regulatory measures for the problems, and make reference to the relevant laws and regulations, aimed at the development of voluntary information disclosure market Provide reference. In the context of the actual laws and regulations through the actual case to show the attitude of market regulation. It also hoped that mechanisms for voluntary disclosure could be developed more and more by proposing feasible recommendations.