随着我国资本市场的发展,上市公司自愿性披露信息将呈增长趋势,加强自愿性披露信息的研究,有利于推动和引导我国上市公司自愿性披露信息工作的开展。本文对自愿性披露信息进行了价值分析,总结了影响上市公司自愿性披露信息的主要因素,并提出提高上市公司自愿性披露信息质量政策的若干建议。 With the development of China’s capital market, voluntary disclosures of listed companies will show an increasing trend. Strengthening the research on voluntary disclosure information will help to promote and guide the voluntary disclosure of information of listed companies in our country. This paper analyzes the value of voluntary disclosure information, summarizes the main factors that affect the voluntary disclosure of information of listed companies, and puts forward some suggestions to improve the voluntary disclosure of information quality policy of listed companies.