The standards for information disclosure play a crucial role in enhancing the quality of information disclosure in our country.To better improve the standardization of information disclosure in our country,it is necessary to conduct comparative studies with developed countries.This involves using both quantitative and qualitative methods to compare the standards related to information disclosure in five developed countries with those in our country,focusing on their basic conditions and formulation processes.Research has found that the size of information disclosure standards in China is slightly larger than that in foreign countries;compared with foreign standards,China places more emphasis on the development of government information disclosure,with fewer regulations for specific fields of information disclosure,relatively fewer standards for industry and enterprise information disclosure,and broad management requirements.Based on this,suggestions are proposed to optimize the work of information disclosure standards in China.