【正文】 ure quality rating results, provides certain authority to information disclosure quality appraisal opinion for the investor, shows the risk by the police which the ordinary investor possibly can face. (HongYin, 2020). Strengthen CPA audit to voluntary disclosure of information CPA audit is an independent, objective and impartial system, it can ensure the credibility of the accounting information. Voluntary Information is provided by the authorities. With speculative risks, the authenticity and reliability of voluntary information should be tested by certified public accountant. Although the audit of voluntary information is not as strict as the mandatory information, it should also have forensic capabilities by registered accountants carrying out the necessary scrutiny, to improve and guarantee the credibility of its information. Therefore, it is necessary to formulate and improve audit rules on voluntary disclosure of information, and to increase violation of professional ethics or legal responsibility for the responsibility of a certified public accountant. Introduction of voluntary disclosure of information regulatory documents On a global scale, the voluntary disclosure of information is an irresistible trend of development. With the increasing speed of the change of the economic environment, the requirement for the accounting information relevant are higher and higher, by the extraneous user, the existing pulsory disclosure information will be inevitably difficult to satisfy their information need. Therefore, the extraneous information user on the existence to the businessmanagement authority disclosed voluntarily some information help policymaking the demand. We believed that,every the one which does not fall in the scope of the pulsory information disclosure content stipulation, and be helpful to the benefit counterparts to the policymaking information, all may be defined as the voluntary information disclosure. United States Financial Accounting Standards Board (FASB) in 2020 on the voluntary disclosure of the contents of information provides as follows: operational data, the analysis of the data management, and forwardlooking information, relating to the management and shareholders of the information, not be confirmed in statements of intangible assets. Therefore, China should and must make a prehensive and indepth investigation for stakeholder information needs, and model the frame which the Stering mittee proposed in FASB, namely confirmed some information is whether useful, by this to decide to provide the information or not, and standardize the content of the information disclosure. When the accounting standard setters sector and the securities regulatory departments are in the formulation of policies and programs should take into account that how to guide enterprises to carry out some of the disclosure of private information, and the securities regulatory departments should be introduced listed panies to disclose information voluntarily charter guidelines as soon as possible, to encourage and regulate listed panies voluntarily information disclosure. References [1]Kai Xiang. (2020). Listed panies to disclose information voluntarily Cause of Economic Analysis of the. Accounting Communications, (5). [2]Xianzhong Song. (2020). Enterprise core petencies of the voluntary disclosure of information. Accounting Research, (2) [3]Derong Zhang. (2020). Enterprise voluntary disclosure of information. Accounting Digest, (1) [4]HongYin. (2020). Optimization of China39。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(shè)監(jiān)理制度，上市公司自愿性信息披露的建議的問題。然而，監(jiān)管制度不夠好，信息披露自愿很難被證明的真理。院長的決策也是基于成本效益分析，如果自愿性信息披露帶來 的好處是低于成本較大，則院長可進行自愿披露，否則，院長相當(dāng)不進行志愿信息透露，他們的態(tài)度會改變的收入與成本的關(guān)系發(fā)生變化。強制信息披露的內(nèi)容 與上市公司自愿披露的信息是指企業(yè)形象，關(guān)乎投資者，避免除強制信息披露的訴訟風(fēng)險。 信息溝通與市場中介機構(gòu)和投資者或得到他 們的評價資料 。研究表明，這些公司均顯著高于其他企業(yè)更好地在自愿披露的信息上述問題 。因此，他們將被動披露的信息，這就是說，他們將采取以下披露盡可能少。許多上市公司都不愿透露，一些上市公司只披露該公司的財務(wù)信 息，但具有一定的風(fēng)險，或者其他嚴重問題的“壞消息”或涉及的事項，這些公司保持沉默。 自愿披露虛假信息 一般而言，自愿性信息披露具有較高的可信度。然而，強制性披露的情況下一樣規(guī)范嚴格的準則，以及當(dāng)局的機會主義傾向，容易出現(xiàn)道德風(fēng)險問題。 在信息內(nèi)容的規(guī)范我國上市公司自愿披露。對于在中國上市公司自愿性信息披露存在的問題，從對外國上市公司的實際經(jīng)驗中學(xué)習(xí)，筆者提出以下建議： 積極鼓勵和保護上市公司自愿披露信息 隨著中國資本市場的逐步成熟，對完成管理信息強制披露公司自愿基