摘要
管理当局有在强制性披露要求之外自愿披露有关信息的动力。西方企业自愿披露的信息范围较为广泛 ,但我国企业很少自愿披露信息。随着用户信息需求的逐渐增多和准则供给相对不足 ,应当鼓励有条件的企业自愿披露有关信息 ,以提高市场的有效性。
According to economics theory,managers have the incentive to provide some additional information voluntarily.In westernm,many firms provide voluntarily some information which is not required by accounting standards.While in China,firms seldom provide information that hasn't been mandatorily required.We should take steps to encourage firms to provide some useful information voluntarily.
