随着资本市场的发展和完善,自愿性会计信息披露日益受到经营者、投资者等利益相关者的重视,同时自十七大提出文化软实力以来,越来越多的国内外学者开始关注文化在促进上市公司自愿性会计信息披露方面的积极作用,尤其是与之相关的会计文化,但是对二者之间作用机制的研究却并不多见。基于此,本文从文化软实力中的会计文化视角出发阐述其对自愿性会计信息披露影响的作用机理,并试图提出发挥会计文化正能量的几条建议。 With the development and improvement of capital markets, the disclosure of voluntary accounting information is increasingly valued by stakeholders such as managers and investors. Since the 17th CPC Central Committee put forward cultural soft power, more and more scholars from home and abroad have begun to pay attention to the culture In promoting the voluntary disclosure of listed companies, the active role of accounting information, especially related to the accounting culture, but the mechanism of action between the two studies are rare. Based on this, this paper elaborates the mechanism of its impact on voluntary accounting information disclosure from the perspective of accounting culture in the soft power of culture, and attempts to put forward several suggestions to exert the positive energy of accounting culture.