上市公司会计信息的强制披露与自愿披露

Analysis of Compulsory disclosure and voluntary disclosure of accounting information of listed company

保证所有相关的信息都能够得到最公平的披露是上市公司会计信息披露的根本目的。为了实现这一根本目的,必须选择合适的会计信息披露方式。会计信息的披露方式有强制披露和自愿披露两种,但每种方式都不是彼此孤立的,它们可以优势互补、相互结合,以保证最大限度地实现会计信息得到最公平披露的目的。

To guarantee all information is fairly disclosed is the fundamental aim for listed company in disclosing accounting information.In order to accomplish the aim,listed company must choose proper ways of accounting information disclosure.There are two ways：compulsory information disclosure and voluntary information disclosure.They are not isolated from each other,but complement each other＇s advantages,which ensures that accounting information is the most fairly disclosed.