第二部分是自愿性信息披露与高质量财务报告。
The Second part is the relation between voluntary disclosure of business information and high-quality financial report.
国家不同，其自愿性信息披露的程度也不相同。
The level of voluntary disclosure varies from different nations.
公司治理与自愿性信息披露之间存在密切的联系。
It is a close relationship between the corporate governance and voluntary disclosure.
本文认为自愿性信息披露有助于提供高质量财务报告。
This thesis thinks that the voluntary disclosure of information contributes to offering the high-quality financial report.
就会计自愿性信息披露而言，我国研究成果较为丰富。
In our country, there are a lot of researches on voluntary disclosure.
至此，“自愿性信息披露”从法规上纳入到了我国信息披露体制中来。
So far, " voluntary disclosure of business information " has been brought into the information disclosure system of our country.
本文首先分析了自愿性信息披露的理论基础，并对国内外的研究进行了分类阐述。
The study of voluntary information disclosure in china is still staying at the exploring stage.
但国内的理论研究主要集中在强制性信息披露，而对自愿性信息披露的研究很少。
However, the domestic theoretical research focused on mandatory information disclosure, and the voluntary disclosure of information is not enough.
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.
除了外部经济环境以外，影响自愿性信息披露水平的关键性因素是上市公司的公司治理。
And the critical factor influencing the voluntary disclosure, besides the external economic environment, is corporate governance.
最后分别从投资者、上市公司、证券市场监管三个角度对自愿性信息披露提出了改进建议。
Finally, from the three perspectives of investors, listed companies, securities market, this paper gives the improving Suggestions for voluntary information disclosure.
自愿性信息披露是在强制性信息披露的规范以外，上市公司主动向公众提供公司相关信息。
Voluntary disclosure can be defined as disclosure providing the public with related information in the excess of requirements.
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.
本文研究是利用102家只发行A股的上市公司为样本，对自愿性信息披露水平进行回归分析。
This study is based on a sample of 102 listed Chinese companies that only have A-shares Stock Exchange.
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.
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.
第二部分，归纳、比较和分析了中外学者在自愿性信息披露方面的研究成果，以此作为本文研究的基础。
Secondly, I sum up, compare and analyze studies about voluntary disclosure by scholars abroad and at home which can be considered as the foundation of my research.
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.
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.
本文提出了一个关于上市公司盈利预测信息自愿性披露的悖论。
This paper puts forward a paradox of voluntary disclosure of earnings forecast to listed companies.
第七章，完善我国上市公司自愿性会计信息披露的主要对策。
Chapter 7: the countermeasures of consummating voluntary accounting information disclosure of listed company in China.
另一方面，信息披露不规范，存在一定形式的信息偏差，影响自愿性披露的信息质量。
On the other hand, the proceed of disclosure is not standardized, there are certain forms of information bias, which lower the quality of the information.
本文主要研究了近两年来上市公司关于审计师变更信息披露的情况以及自愿性审计师变更行为的影响因素。
This thesis mainly studies the quality of the disclosures on changes of auditors as well as influencing factors of auditor changes in listed companies in the latest two years.
随着萨班斯法案的颁布，美国的内部控制信息披露由自愿性披露进入强制性披露阶段。
With the enactment of Sarbanes-Oxley act, the United States, internal control disclosure of information entered by the voluntary disclosure phase of mandatory disclosure.
随着萨班斯法案的颁布，美国的内部控制信息披露由自愿性披露进入强制性披露阶段。
With the enactment of Sarbanes-Oxley act, the United States, internal control disclosure of information entered by the voluntary disclosure phase of mandatory disclosure.
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