关键词： 自愿披露, 会计信息, 主要问题, 建议

Abstract: The voluntary disclosure of accounting information is important to supplement and deepen the mandatory disclosure of accounting information.The economic globalization causes the globalization expansion of capital market and makes enterprises' financing mode turn from the inside to the outside.In order to attract more capital,enterprises need to provide voluntarily much more transparent information beyond the mandatory disclosure.The will of voluntary accounting information of the listed company of our country is not strong or standard enough.So the system of the voluntary of disclosure accounting information should be further standardized and perfected by encouraging.

Key words: voluntary disclosure, accounting information, subject matter, suggestion