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我国证券市场发展日趋成熟,上市企业信息披露发展也越来越完善。自愿性信息披露是指除去强制性披露规则之外的信息披露。我国的信息披露还不够全面,很多行为规范都没有达到国际化标准。整个信息化披露的现状较发达国家还欠完善。随着市场不断透明化和投资者的信息需求增加,投资者对企业的相关信息更加关注,对于企业自愿信息披露的要求会越来越高。所以,企业提升自愿信息披露质量非常重要。笔者就此点进行相关分析,希望能够在当今激烈的资本市场下对企业和相关部门提出相应的意见和建议,对上市公司自愿信息披露进一步规范提出相应对策,使我国资本市场不断完善。
The development of China’s securities market is maturing, and the development of information disclosure by listed companies is also getting more and more perfect. Voluntary Disclosure refers to the disclosure of information except for mandatory disclosure rules. China’s information disclosure is not comprehensive enough, many of the code of conduct did not meet international standards. The status quo of the entire information disclosure is still less developed than the developed countries. As the market continues to be transparent and the information needs of investors increase, investors pay more attention to the relevant information of enterprises, and the requirements for the voluntary disclosure of information of enterprises will become higher and higher. Therefore, it is very important for enterprises to improve the quality of voluntary information disclosure. The author makes a relevant analysis on this point, hoping to put forward corresponding opinions and suggestions to enterprises and relevant departments in today’s fierce capital market, put forward corresponding countermeasures for further standardizing voluntary information disclosure of listed companies, and make our country’s capital market continuously improve.