With the economic globalization and the accelerated development of the securities market, the business scope of listed companies in China has begun to expand from domestic to foreign countries, so the information demanders have higher and higher requirements on the quality of information disclosed by listed companies. In this regard, mandatory accounting disclosure information obviously cannot meet the existing needs of investors. In order to maintain the relationship with investors, more and more listed companies begin to disclose non-mandatory information voluntarily. However, China's securities market is not perfect, leading to a lot of non-standard voluntary information disclosure behavior of listed companies, which has a certain negative impact on the steady development of the market. Based on the current situation of disclosure of listed companies and the basic concept of information disclosure, this paper analyzes the main factors affecting the voluntary information disclosure of listed companies, and finally puts forward countermeasures based on the main problems existing in the voluntary information disclosure.
Key words: listed company; Voluntary information disclosure; Problem; countermeasures
