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上市公司自愿性披露是资本市场的重要基础,然而,现实是我国上市公司自愿披露总体水平偏低,自愿信息披露意愿淡薄,上市公司普遍缺乏自愿信息披露动机。本文认为影响我国上市公司自愿性披露行为的因素从根本上分为内在驱动因素与外部环境因素两大类。
The voluntary disclosure of listed companies is an important basis for the capital market. However, the reality is that the overall level of voluntary disclosure of listed companies in China is low, and willingness to voluntarily disclose information is weak. Listed companies generally lack motivation for voluntary disclosure. This article believes that the factors affecting the voluntary disclosure behavior of listed companies in China are fundamentally divided into two categories: internal driving factors and external environmental factors.