自愿性信息披露是强制性信息披露的重要补充和深化。随着资本市场的不断发展和经济环境的变化,信息使用者对上市公司自愿性信息披露的质量提出了更严格的要求。通过对影响上市公司自愿性信息披露的主要因素的分析,笔者拟就上市公司如何进 Voluntary disclosure is an important supplement and deepening of compulsory information disclosure. With the continuous development of capital market and the change of economic environment, information users have put forward more strict requirements on the quality of voluntary information disclosure of listed companies. Through the analysis of the main factors that affect the voluntary information disclosure of listed companies,