Ethical Anlysis On Information Disclosure Of Public Limited Company In China

Goes on the market the company information to disclose is one of stockmarket's core questions, the effective information disclosed is the stock market fair deal cornerstone, is the establishment fair, is the public stock market's premise. The consummation information discloses the system, is advantageous to the investor promptly understood the company information, makes the accurate estimate and the decision-making to the investment risk and the income, also is goes on the market the company to construct the consummation the restraint mechanism important guarantee. Current our country goes on the market the company information to disclose in timeliness, the sufficiency, the accuracy, fair and so on the aspect has many problems. Its reason although with the company system, the laws and regulations system construction, supervising and managing, the audit disciple of amaster level close correlation, more importantly is short of, the social responsibility consciousness with company's jobholders moral sconsciousness is light as well as the moral contrary cost lowly has the important relations. Therefore, to goes on the market company's information from ethics angle to disclose carries on the analysis, has the important practical significance .First, maybe set up goes on the market company's good faith image. The good faith is the market economy normal operation foundation, to goes on the market the company to say the information discloses not only is a duty, whether also is it good faith directly manifests. Therefore, the good good faith image, can for goes on the market the company to win a rare intangible asset. Second, advantageous goes on the market company's investment environment to the improvement and the competitive system better adaption international competition environment. Third, avoids the inside story transaction, protects the young investor's benefit. May see through the analysis, has in the pursue company benefit maximization and the attenion company society responsibility two aspects gives the same level value is only the best choice which the enterprise develops.This article first from goes on the market the company information to disclose the theory obtains, carries on ethics the analysis, pointed out morality and justice discuss with the utilitarianism are the information disclosed the system produces ethics foundation, has specifically analyzed in this foundation because ethics morals in the information disclosed in the process the flaw initiation moral risk, has highlighted ethics values in the corporate growth vital role. Thought in the pursue company benefit simultaneously the attention enterprise's social...