本文试图通过对自愿性信息披露中相关问题的思考来探求自愿性信息披露的理论及实践运用。
This thesis attempts to study the theory and the practice of voluntary disclosure through problems of voluntary disclosure of business information.
本文通过对自愿性信息披露国别差异的比较研究，为提高我国自愿性信息披露水平提供几点启示。
This paper puts forward some enlightenments on how to raise the level of voluntary disclosure in China referring to national difference analysis.
其次，介绍了自愿性信息披露的理论基础，也就是自愿性信息披露产生的理论动因。
Secondly, the theoretical foundation of voluntary information disclosure is introduced, including the theoretical reasons.
基于上述情况，本文认为我国上市公司会计自愿性信息披露动机强弱性不同，自愿性信息披露存在主要动机。
Above all, the paper believes that the companies have strong or weak desire to disclosure the information and our companies have the main motivation to disclosure the information.
第三部分界定了公司治理和自愿性信息披露的定义，并从理论上分析公司治理对自愿性信息披露的影响。
Thirdly, the paper states definition of voluntary disclosure and corporate governance, and analyzes the influence of corporate governance on voluntary disclosure theoretically.
本文认为公司治理与自愿性信息披露存在着互补效应，即公司治理越完善，自愿性信息披露的水平就越高。
There is complementary relationship between corporate governance and voluntary disclosure, which means more perfect the corporate governance is, the better voluntary disclosure will be.
本文认为公司治理与自愿性信息披露存在着互补效应，即公司治理越完善，自愿性信息披露的水平就越高。
There is complementary relationship between corporate governance and voluntary disclosure, which means more perfect the corporate governance is, the better voluntary disclosure will be.
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