信息充分披露与商业秘密保护的均衡——基于成本效益的分析  

Full Information Disclosure and Commercial Confidentiality Protection Based on Cost-benefit Analysis

作　　者：刘新仕[1] 

机构地区：[1]河南大学会计研究所,河南开封475001

出　　处：《商业研究》2009年第4期47-50,共4页Commercial Research

基　　金：河南省哲学社会科学规划项目;项目编号:2007BJJ003

摘　　要：信息的充分披露是资本市场有效运行的前提,商业秘密保护是维护市场公平竞争的要件,二者之间存在着对信息处理的冲突。为确定合理的信息披露界限,解决困扰实务界的难点,可以利用成本效益分析方法,将二者有机地结合起来,寻求企业信息披露的均衡点。。Full information disclosure is the premise to assure capital market＇s efficiency, and protecting commercial confidentialities is the important guarantee of maintaining market fair competition. With the conflicts between full disclosure and protection, it is very difficult to find out a reasonable boundary in the actual situation. This paper explores the solution between full disclosure and protecting commercial confidentialities based on cost - benefit analysis with mathematics model.

关 键 词：充分披露 商业秘密 冲突与抉择 

分 类 号：F224.9[经济管理—国民经济]