摘要
管理当局有在强制性披露要求之外自愿披露有关信息的动力。西方企业自愿披露的信息范围较为广泛 ,但我国企业很少自愿披露信息。随着用户信息需求的逐渐增多和准则供给相对不足 ,应当鼓励有条件的企业自愿披露有关信息 。
According to economics theory, managers have the incentive to provide some additional information voluntarily. In western countries, many firms provide voluntarily some information which is not required by accounting standards. While in China, firms seldom provide information that hasn't been mandatorily required. We should take steps to encourage firms to provide some useful information voluntarily.
出处
《兰州大学学报（社会科学版）》
CSSCI
北大核心
2002年第4期38-44,共7页
Journal of Lanzhou University（Social Sciences）
