摘要随着资本市场完善，市场竞争也愈发激烈，这些变化都要求上市公司在依法强制披露某些信息外还得自愿性进行会计信息披露，以期满足报表使用者的需求，以此吸引外部投资者，从而降低融资成本。竞争力强的企业更愿意自愿披露某些内容，但一些小企业出于对成本的考虑而不愿自愿披露会计信息，目前我国对上市公司自愿性会计信息披露机制还不完善，相关法律法规亟需完善。本文结合我国上市公司信息披露相关法律法规规定，以宝利国际为案例研究对象，对其两次自愿性会计信息违规披露进行分析，包括违规披露的过程、处罚情况、动因及其成效，结合宝利国际的实际情况分析其自愿性会计信息披露存在的问题及原因，结合发现的问题提出相关的对策建议，以期通过这些措施有效地推动我国上市自愿性会计信息披露的积极性，进一步提升会计信息披露的质量，进而推动资本市场的完善和发展。关键词：自愿性会计信息：会计信息；会计信息披露AbstractWith the improvement of the capital market and the increasingly fierce marketcompetition,these changes require listed companies to voluntarily discloseaccounting information in addition to mandatory disclosure of certain information inaccordance with the law,in order to meet the needs of report users and attractexternal investors,thereby reducing financing costs.Companies with strongcompetitiveness are more willing to voluntarily disclose certain content,but somesmall companies are reluctant to voluntarily disclose accounting information due tocost considerations.At present,my country's voluntary accounting informationdisclosure mechanism for listed companies is not perfect,and relevant laws andregulations are urgently needed.need to be perfected.Based on the relevant laws and regulations on information disclosure of listedcompanies in my country,this paper takes Baoli International as the case study object,and analyzes its two voluntary accounting information violation disclosures,including the process of violation disclosure,punishment,motivation and effect.Based on the actual situation of China International,analyze the problems and causesof its voluntary accounting information disclosure,and put forward relevantcountermeasures and suggestions based on the problems found,in order toeffectively promote the enthusiasm of my country's listed voluntary accountinginformation disclosure and further improve accounting information disclosurethrough these measures.quality,thereby promoting the improvement anddevelopment of the capital market.Keywords:voluntary accountinginformation;accountinginformation;accounting information disclosure目录1绪论1.1研究背景及意义1.1.1研究背景1.1.2研究意义11.2国内外研究现状21.2.1国外研究现状21.2.2国内研究现状21.3内容、方法及框架31.3.1研究方法1.3.2研究内容1.3.3研究框架2相关概念和基本理论.2.1自愿性会计信息披露2.1.1含义2.1.2内容2.2自愿性会计信息披露的原则和作用2.2.1自愿性会计信息披露的原则…2.2.2上市公司自愿性会计信息披露的作用2.3上市公司自愿性会计信息披露的评价标准2.4上市公司自愿性会计信息披露理论基础82.4.1有效市场假设理论2.4.2信息不对称理论82.4.3信号传递理论.…3宝利国际自愿性会计信息披露的现状分析93.1宝利国际情况介绍.…93.1.1公司简介..3.1.2宝利国际自愿性信息披露违规情况3.1.3宝利国际自愿性信息披露处罚情况3.2宝利国际自愿性会计信息披露的动因103.2.1争夺外部稀缺资本113.2.2展现公司竞争实力.113.2.3谨慎避免诉讼风险…113.2.4降低筹集资金成本，113.3宝利国际自愿性信息披露效果113.3.1短期市场反应分析…11