自愿性会计信息披露存在的主要问题研究

The Main Issues in the Voluntary Disclosure of Accounting Information

自愿性会计信息披露是强制性会计信息披露的重要补充和深化,经济全球化发展趋势导致资本市场全球化扩张,使企业融资模式由内部转向外部,企业为吸引更多资本,需自愿提供强制披露外的更多更透明的信息.而我国上市公司的自愿性会计信息意愿不强、不规范,因此应从鼓励和规范相结合出发完善我国的自愿性会计信息披露制度.

The voluntary disclosure of accounting information is important to supplement and deepen the mandatory disclosure of accounting information. The economic globalization causes the globalization expansion of capital market and makes enterprises＇ financing mode turn from the inside to the outside. In order to attract more capita, enterprises need to provide voluntarily much more transparent information beyond the mandatory disclosure. The will of voluntary accounting information of the listed company of our country is not strong or standard enough. So the system of the voluntary of disclosure accounting information should be further standardized and perfected by encouraging.