结果发现，在审计收费信息强制披露之后，中国审计市场审计收费差异显著缩小。同时，进一步研究发现过低的审计收费一定程度上损害了审计质量。

The results show that the difference in audit fees between companies decreased after the policy was implemented, and that an unreasonably low audit fee damages audit quality.

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分别在自愿信息披露和强制信息披露的情况下，研究了公司内部人的信息披露成本；

The amount of insider information disclosure cost was studied on conditions of voluntary disclosure and mandatory disclosure.

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自愿信息披露作为强制信息披露的补充和辅助，可提高所披露信息的真实性和全面性。

Voluntary information disclosure, as a complementary and supplementary means of mandatory information disclosure, can improve the reliability and completeness of information.

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