会计信息披露是企业对外公布经营成果的重要行为,对会计信息披露的成本加以重视,并进行科学有效的管理,不仅能够提升企业效益,还可以通过预测披露成本,实现成本的自主管理与行为的自我约束,从源头减少会计违规披露行为的发生。 Disclosure of accounting information is an important act of publishing business results to the public. Paying attention to the cost of accounting information disclosure and carrying out scientific and effective management can not only enhance the efficiency of enterprises, but also realize the self-management and behavior of costs by predicting the disclosure costs Self-restraint, from the source to reduce the occurrence of accounting irregularities disclosure.