【正文】 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。s interest, enhance pany confidence level, improve investment relations, stand out pany petitive advantages, enhance pany stocks market fluidity, but also may reduce the pany’s lawsuit risk ,because the disclosure is not enough and so on, by disclosing voluntary information besides the pulsory information disclosure. The China capital market information disclosure also can gradually move to the stage of paying equal attention to voluntary and pulsory disclosure, not the simply regarding of the pulsory disclosure, the voluntary information disclosure will certainly to be the effective way,by which listed panies can demonstrate the core petitive ability, municate with the stakeholders, and describe the pany future. (Xianzhong Song, 2020) 2. Content of Compulsory information disclosure Listed panies, with voluntary to disclose the information is refers to corporate image, the investor relates, avoid lawsuit risk except for the pulsory information disclosure. Learning from foreign listed panies’ experience of disclosing information voluntarily , and according to the situation in China, the listed panies voluntary disclosure of information include: The forwardlooking information, based on the pany39。 Second, systemic, whether listed panies from different angles, through various information disclosure to reveal the same, whether formed a distinctive pattern of voluntary disclosure of information。據(jù)“經(jīng)濟人理性”的經(jīng)濟理論，警司平衡的行為，不采取完全的利益和行為，這是成本計算的基礎(chǔ)。 低利率和低自愿性信 息披露的倡議 一個上市公司數(shù)量視為額外負擔自愿披露的信息，而不是義務(wù)或權(quán)利，應賦予股東實物。 自愿性信息披露的內(nèi)容不規(guī)范 目前，主要是我國上市公司信息披露義務(wù)，以及在一些文件中的信息披露義務(wù)分散在現(xiàn)實中，我國上市公司自愿披露信息，不能滿足監(jiān)管機構(gòu)，證券分析師和投資者的需求，無論其內(nèi)容或質(zhì) 量。 其次，系統(tǒng)性，是否上市公司從不同的角度，通過各種信息披露，揭示了同樣的，是否形成了鮮明的自愿披露信息的模式 。因此，對機關(guān)存在的企業(yè)管理多余的信息用戶自愿披露一些資料，幫助決策的需求。雖然志愿信息審 計不如強制性信息嚴格，它也應以掛號進行必要的審查會計，法醫(yī)能力，以提高和保證其信息的可信度。但自愿性信息披露仍缺乏必要的監(jiān)督規(guī) 則目前，應建立一個自愿性信息披露的設(shè)置和管理監(jiān)督制度，規(guī)范自愿性信息的質(zhì)量。自愿性信息披露一般具有較高的質(zhì)量。特別是在高科技，高成長型企業(yè)，員工是公司最寶貴的資產(chǎn)。與上市公司自愿披露的信息，是指企業(yè)形象，投資者關(guān)系，避免訴訟，除強制信息披露的風險。s financial information。s most valuable asset. Research shows that these panies were significantly better than other panies,in the abovementioned aspects of the voluntary disclosure of information。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。 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 。 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。它應調(diào)查當事人法律責任的第一例。 注冊會計師審計，以加強信息披露義務(wù) 注冊會計師審計是獨立，客觀，公正的系統(tǒng)，它可以保證會計信息的可信度。因此，中國應當而且必須作出一個利益相關(guān)者的信息需求的全面，深入的調(diào)查，該模型在財務(wù)會計準則委員會 Stering 委員會提出的框架，確認了一些信息，即是否有用這一點，決定提供的資料或沒有，和規(guī)范信息披露的內(nèi)容。 第五，比較，無論是強制性信息披露是強制性的或不是，它可用于參考標準質(zhì)量的判斷標準。因此，中國的信息自愿披露是值得重視，需要加以解決。最主要的原因是，上市公司過于擔心，告訴公眾在其管理的秘訣，從而對信息披露造成的心理恐懼和回避他們。中國資本市場的信息披露也可以逐步向并重自愿和強制披露的階段，而不是單純的強制披露有關(guān)的自愿性信息披露 的必將是有效的方式，其中上市公司可以證明核心競爭能力，與有關(guān)各方溝通，并說明該公司的未來。 Fifth, the parative, whether the pulsory information disclosure is mandatory or not, it can be the standards of judgment for the quality of reference standards. Giving full attention to the role of market intermediaries to establish the authority of the disclosure of pany information quality evaluation system Listed panies should strengthen munication