西方企业在强制性信息披露之外有较多的自愿性信息披露，而我国企业则较少有自愿性信息披露，有关部门和会计界也未对此加以足够重视。为此，我们应当借鉴西方国家经验，采取积极有效的措施，推动和引导我国自愿性信息披露工作的开展，以满足用户日益增加的信息需求。一、自愿 Western companies have more voluntary disclosure of information than mandatory information disclosure, while Chinese enterprises have less voluntary disclosure of information, and the relevant departments and the accounting profession have not paid enough attention to it. To this end, we should learn from the experience of Western countries and take active and effective measures to promote and guide the voluntary disclosure of information in our country to meet the ever-increasing demand for information from users. First, voluntary