在第二部分里结合目前国际和国内的实际情况，从人力资源会计信息提供者和使用者两个不同角度提出了人力资源会计信息披露的重要性。
In the second part, thinking from the both angles of provider and user of human resource's information, writer explains the importance to disclose the information of human resource.
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.
财务报表附注是企业财务报告不可或缺的重要组成部分，附注披露的信息具有附属性、解释性、补充性、建设性。
The financial statement annotations are indispensable components of enterprises' financial reports, with attached nature, explanation nature, supplementary nature and constructive nature.
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.
考虑到披露的延续性和可比性，部分信息内容在时间上向前或向后适当延伸。
In consideration of continuity and comparison of disclosure, a part of information is extended back or forth on the basis of time.
第一部分主要介绍了信息披露的必要性、信息披露的意义以及国内外研究现状；
The first part introduced the necessity, the significance and the research situation for the disclosure of information;
第一部分主要介绍了信息披露的必要性、信息披露的意义以及国内外研究现状；
The first part introduced the necessity, the significance and the research situation for the disclosure of information;
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