Abstract
The voluntary information of listed companies is based on corporate image, the investor relates, which is to avoid lawsuit risk besides the compulsory information disclosure. The information, which the companies disclosed on their own initiative, is the important part of disclosure information. It is an effective way that demonstrates their core competitive ability. The author analyzed the problems on voluntary information disclosed, which existed in Chinese mainland listed company, proposed the suggestion of constructing supervision system which listed companies voluntary information to disclose.
*Keywords: Listed companies, Compulsory information disclosure, Voluntary
information disclosure, Supervision
System
As the expansion of the increase of the number of listed companies and the increasingly drastic market competition,the competition has become more difficult in more and more listed companies. In order to catch the scarce resource--the capital, companies tend to choose the way of Voluntary information Disclosure. Listed companies,with voluntary to disclose the information refers to corporate image, the investor relation, avoid lawsuit risk besides the compulsory information disclosure. However, the supervision system is not good enough; the information disclosed voluntarily is hard to be proof the truth. Therefore, it becomes more and more important to build the supervision system with voluntary information disclosure for listed companies.


摘要

上市公司自愿性信息是企業(yè)形象的基礎上，投資者有關，這是為了避免訴訟，除強制信息披露的風險。資料顯示，該公司主動披露，是披露信息的重要組成部分。它是一種有效的方式，表明自己的核心競爭能力。筆者分析了自愿披露的信息，這在中國大陸上市公司存在，提出了建設監(jiān)理制度，上市公司自愿性信息披露的建議的問題。

*關鍵詞：上市公司；強制信息披露；自愿性信息披露；監(jiān)督
引言

作為上市公司的數(shù)量增加和日益激烈的市場競爭的擴大，市場競爭變得更為困難，越來越多的上市公司。為了趕上稀缺的資源 - 資本，企業(yè)傾向于選擇自愿性信息披露方式。與上市公司自愿披露的信息，是指企業(yè)形象，投資者關系，避免訴訟，除強制信息披露的風險。然而，監(jiān)管制度不夠好，信息披露自愿很難被證明的真理。因此，它變得越來越重要，建立與上市公司自愿性信息披露監(jiān)管制度。