【正文】 ory disclosure of information provided voluntary disclosure of information. Therefore, the regulatorydepartments should encourage listed panies to voluntary disclosure of information, add clauses in the policies and regulations, encourage listed panies to disclose the voluntary information besides existing laws, regulations and rules, meet the investors’ growing demands. At the same time, in order to avoid some of the pany39。s asymmetric information through voluntary disclosure of information. Giving full attention to the role of market ntermediaries, establish the listed pany disclosure information quality evaluation system by market intermediaries. Acts according to the specialized knowledge and after the pany interior information full understanding and the analysis by the market facilitating agency which it has makes the omnidirectional appraisal opinion, regularly promotes voluntary information disclosure 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 Communica