Voluntary information disclosure impacts accounting annual report's quality, along with the development of security capital market,it is receiving more attention from the investors,supervising bureau and listed companies.Standardizing and constraining voluntary information disclosure behavior has the fateful practical significance for maintaining the market's sustainable development.This paper adopts normative research and empirical analysis methods.Economics, accounting and statistics are as the combination of theoretical basis,explores and inspects the impact of corporate internal governance on voluntary information disclosure. This paper puts forward the general principle of enhancing the quality and level of voluntary information disclosure,also gives advices on corporate internal structure, external regulation,market legislation and so on.The research achievement has a valuable reference for regulators on establishing some industrial standards,corporate outside audit,securities cases of judicial proceeding,etc. |