上市公司信息披露与商业秘密保护之冲突的解决机制——基于利益衡量的视角  

Settlement Mechanism for the Conflict Btween Information Disclosure of the Listed Company and Protection of Commercial Secret——From the Perspective of Balance of Interests

作　　者：崔汪卫[1] 

机构地区：[1]同济大学法学院,上海200039

出　　处：《西华师范大学学报（哲学社会科学版）》2015年第2期74-79,共6页Journal of China West Normal University:Philosophy & Social Sciences

基　　金：教育部人文社会科学研究基金项目(09YJC820001);安徽省社科规划项目(AHSK11-12D21)

摘　　要：上市公司信息披露与商业秘密之间的冲突是社会利益多元化的必然结果。信息披露是上市公司的法定义务,也是投资者获取公司经营信息、作出合理决策的重要手段。然而,作为公司商业秘密的经营信息公开可能使其面临着利益上的不当侵害,竞争优势将会削弱甚至荡然无存。正确处理好信息披露与商业秘密保护之间的关系,实现两者利益的平衡成为当前迫切需要解决的一大难题,利益衡量理论的运用对此难题的解决起到了不可替代的作用。The conflict between the listed companys＇ s information disclosure and commercial secret is the inevitable result of the diversification of social interests. Information disclosure is a legal obligation of the listed company,which is also an important means for investors to obtain business information and make reasonable decision. However,as the comercial secret of the company business information disclosure may force the compary to be faced with the improper infringement of interests. Worse still,the competitive advantage will be weakened or even all gone.This becomes a major problem to correctly handle the relationship between information disclosure and comercial secret protection and achieve the balance of interests,The theory of balance of interests plays an irreplaceable role in solving this problem.

关 键 词：上市公司 信息披露 商业秘密 利益衡量 

分 类 号：D922.294[政治法律—经济法学]