上市公司自愿性披露原则探讨  

To Explore the Voluntary Disclosure Principle of Listed Companies

作　　者：鞠晓玲 干胜道[2] 

机构地区：[1]四川西昌电力股份有限公司,四川西昌615000 [2]四川大学工商管理学院,四川成都610064

出　　处：《西昌学院学报（自然科学版）》2008年第4期61-62,66,共3页Journal of Xichang University(Natural Science Edition)

基　　金：国家自然科学基金"基于自由现金流量的我国上市公司业绩变化研究"(项目编号:70672013)

摘　　要：上市公司自愿性披露是有效资本市场的重要环节。本文认为,上市公司在进行自愿性披露时要遵循分离均衡、成本效用、及时真实、避免诉讼、保护商业机密和可理解性六大原则。既要考虑公司自身成本效用因素,也要考虑证券监管、投资者关系管理、商业竞争等外部要素,避免自愿性披露的不足或过度。Voluntary disclosure of listed companies is effectively an important part of the capital market. This article points out that listed companies should follow six key principles:balanced separation,cost-effectiveness, timely and true,to avoid litigation,to protect trade secrets and intelligibility. Listed companies should consider not only their own cost-effectiveness factor,but also securities regulation,investor relations management,business competition,and other external factors so as to avoid under-or-over voluntary disclosure.

关 键 词：上市公司 信息披露 自愿性 原则 

分 类 号：F275[经济管理—企业管理]