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1、本科毕业论文外文文献及译文文献、资料题目：StudyontheSupervisionSystemwithVoluntaryInformationDisclosure文献、资料来源：JournalofAccounting&Economics2008第九期文献、资料发表（出版）日期：2008年9月院（部）：商学院专业：会计学辅修专业班级：会计辅修专业09级姓名：王立明学号：2008131143指导教师：宋平翻译日期：2011年9月17日山东建筑大学毕业论文外文文献及译文AStudyontheSupervisionSystemwithVolu
2、ntaryInformationDisclosureinChineseListedCompaniesAbstractThevoluntaryinformationoflistedcompaniesisbasedoncorporateimage,theinvestorrelates,whichistoavoidlawsuitriskbesidesthecompulsoryinformationdisclosure.Theinformation,whichthecompaniesdisclosedontheirowninitiative,i
3、stheimportantpartofdisclosureinformation.Itisaneffectivewaythatdemonstratestheircorecompetitiveability.Theauthoranalyzedtheproblemsonvoluntaryinformationdisclosed,whichexistedinChinesemainlandlistedcompany,proposedthesuggestionofconstructingsupervisionsystemwhichlistedco
4、mpaniesvoluntaryinformationtodisclose.Keywords:Listedcompanies,Compulsoryinformationdisclosure,Voluntaryinformationdisclosure,SupervisionSystem1.Astheexpansionoftheincreaseofthenumberoflistedcompaniesandtheincreasinglydrasticmarketcompetition,thecompetitionhasbecomemored
5、ifficultinmoreandmorelistedcompanies.Inordertocatchthescarceresource--thecapital,companiestendtochoosethewayofVoluntaryinformationDisclosure.Listedcompanies,withvoluntarytodisclosetheinformationreferstocorporateimage,theinvestorrelation,avoidlawsuitriskbesidesthecompulso
6、ryinformationdisclosure.However,thesupervisionsystemisnotgoodenough;theinformationdisclosedvoluntarilyishardtobeproofthetruth.Therefore,itbecomesmoreandmoreimportanttobuildthesupervisionsystemwithvoluntaryinformationdisclosureforlistedcompanies.2.MotivationofCompulsoryin
7、formationdisclosureInformation,theVoluntarydisclosure,istheexecutivesinlistedcompaniesonpersonnelbenefittodiscloseonowninitiative.Accordingtotheeconomictheoryof"theeconomicmanrationality",thesuperintendentsbalancethebehavioranddonottake,completelybasedonthebenefitandthis
8、behaviorwhichisthecosting.Thesuperintendent’sdecision-makingisalsobasedonthecostbenefitanalysis,ifthevo
