会计信息披露方式按照政府是否进行管制,可划分为强制性披露和自愿性披露两种。2008年中期以来,作为西方资本市场“公开、公平、公正”典范的美国和其他发达国家证券市场爆发了由财务丑闻和信息披露所引发的公司金 According to whether the government controls the disclosure of accounting information, it can be classified into mandatory disclosure and voluntary disclosure. Since mid-2008, corporate gold broke out in the securities markets of the United States and other developed countries that are the model of “open, fair and just” western capital markets, triggered by financial scandals and information disclosure