Research On Accounting Information Disclosure Of Listed Companies In China

An effective and developed security market should be founded on the basis of an efficient accounting information disclosure system. It is common and reasonable for investors requiring the listed companies to disclose sufficient and high-quality accounting information. However, their needs are not satisfied well. On the contrary, there are many problems in listed companies' accounting information disclosure which have been threat to development of the security market in China.This paper widely and deeply analyzes the causes of the problems and comes to the conclusion that comprehensive measure should be adopted to solve the existed problems in accounting information disclosure because they are reflection in accounting of many social problems. It also puts forward correspondent solution to the specific problems in the special arrangement of property right in listed companies, in the not-so-effective corporation governance, in current financial report system and in outer environment as well.