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上市公司自愿性信息披露是强制性信息披露的有效补充,上市公司基于寻求信息租金的逐利性考虑,存在进行自愿性信息披露的动机。由于立法不够健全和上市公司自身存在的问题,我国上市公司自愿性信息披露还存在着较多不规范性问题,因此,从立法、执法、司法等角度对上市公司自愿性信息披露进行鼓励、保护和监管是有效引导上市公司自愿性信息披露有效运作的制度条件。
Voluntary disclosure of listed companies is an effective complement to compulsory information disclosure. Based on the pursuit of information-seeking rent-seeking, listed companies have the incentive to voluntarily disclose information. Due to the imperfect legislation and the problems existing in the listed companies themselves, there are still many non-normative issues in the voluntary disclosure of the listed companies in our country. Therefore, the voluntary disclosure of information is encouraged and protected by the listed companies from the aspects of legislation, law enforcement and judicature And supervision is an effective system to effectively guide voluntary disclosure of information on listed companies.