【摘要】 自愿性信息披露是企业的自发行为,是否需要接受监管以及如何监管,理论界和实务界的认识存在分歧。本文通过对企业自愿披露给企业和社会带来的影响进行分析,认为对企业自发披露行为进行规范很有必要,且披露的内容、数量、质量等都有待规范,但也必须考虑监管带来的双面影响,既要鼓励积极披露也要注意企业的投机行为,只有这样才能使自愿性披露发挥应有的作用。更多还原

【Abstract】 Voluntary disclosure is determined by corporation. Whether the disclosure should be regulated has not come to an agreement in the field of theory and practice. By analyzing the effect brought by voluntary disclosure on corporation and society, we think it necessary for us to regulate voluntary disclosure, including content, quantity and quality of the disclosure. At the same time, we should take the double effect of regulation into consideration. Only if corporation’s gambling can be restricted can we make good use of voluntary disclosure.更多还原