随着我国科学技术的不断发展,人民生活水平的提高,企业也越来越重视对财务部门的管理工作。为保证企业会计信息得到最公平的披露,管理人员设计出了自愿披露与强制披露两种方式,它们不是相互孤立存在的,而是相互结合,进行优势互补,在最大限度内让会计信息得到最公平的披露。 With the continuous development of science and technology in our country and the improvement of people’s living standards, enterprises also pay more and more attention to the management of the financial department. In order to ensure the most fair disclosure of corporate accounting information, managers design two ways of voluntary disclosure and compulsory disclosure. They do not exist in isolation from each other. Instead, they combine with each other to complement each other’s strengths to maximize the accounting information Fair disclosure.