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论文编号：	1893
作者编号：	031783
上传时间：	2010/5/10 8:37:54
中文题目：	上市公司自愿性信息披露研究
英文题目：	Listed Company Information Disclosure Voluntary Disclosure
指导老师：	马连福
中文关键字：	上市公司 信息披露 自愿性信息披露
英文关键字：	Listed Company Information Disclosure Voluntary Disclosure
中文摘要：	自愿性信息披露越来越受到各类证券市场参与者的关注。市场监管者尝试通过自愿性信息披露来增强市场的有效性，同时上市公司试图以自愿性信息披露进行高效的投资者关系管理和揭示真实的公司价值。本文试图通过对自愿性信息披露相关问题的思考来帮助改进中国上市公司自愿性信息披露。 本文运用文献研究和分析论证的方法思考自愿性信息披露的理论基础，对自愿披露内容、披露方式等重要方面的决策机制及影响因素进行较为全面的讨论，从证券市场环境和上市公司具体操作两个层面提出改进上市公司自愿性信息披露的途径。 本文论述了自愿披露的理论基础和自愿性信息披露的动机，从理论层面解释了自愿性信息披露的内涵，以及自愿性信息披露的必要性和重要性。投资者对自愿性信息披露存在需求，上市公司有筹集资金、投资者关系管理等多重动机进行自愿披露，监管者也追求自愿性信息披露推动资本市场的有效性。为达到支持自愿披露科学决策的目的，本文又对自愿披露的基本特征和自愿披露个环节的主要影响因素进行整理分析。对导致实践中自愿性信息不足问题的原因进行探讨，进而分别从宏观市场层面和公司操作层面得出改进自愿性信息披露的途径。
英文摘要：	Today，voluntary disclosure is taking more and more eyes on the security market. Supervisors try strengthening the validity of market with voluntary disclosure. And the listed companies take voluntary disclosure as a help to investor relationship management. The thesis attempts to study the theory and the practice of voluntary disclosure through problems of voluntary disclosure of business information. The thesis studies the issues of voluntary disclosure by investigations and analysis. The thesis discusses the main aspects of voluntary disclosure，including disclosure channels and the information items，then gives the ways to improve voluntary disclosure. At first, it shows the aims，background of the thesis. After the literature review，the structure of the thesis was introduced. Then, the basic theory of voluntary disclosure is introduced. The base theory and the motivation of voluntary disclosure both are discussed here. The primary features and affect factors of voluntary disclosure are studied in detail. After that, it describes the real picture of voluntary disclosure on china security market. Then draw the reasons for the weakness of voluntary disclosure. At last, the suggestions for improving voluntary disclosure are supplied here.
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