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Study On Accounting Information Disclosure Of Listed Company In China

Posted on:2005-09-19Degree:DoctorType:Dissertation
Country:ChinaCandidate:L F WuFull Text:PDF
GTID:1116360125462028Subject:Agricultural Economics and Management
Abstract/Summary:PDF Full Text Request
The normalization of accounting information disclosure is very helpful to maintain the securities market's order. Chinese securities market has a great progress for more than ten years. However, a series of incidents that some listed companies disclosed false accounting information have brought some big fluctuation in securities market. The problems of accounting information disclosure of listed company in China have blocked the securities market's healthy development.This dissertation analysis the economy characteristic of accounting information, based on the conceptions and theories of accounting information. This dissertation considers that accounting information is a good commodity in essence, but it has the character of public good. The nature make it obey the law of supply and demand; and the public goods character make government have to control information disclosure. This dissertation surrey the supply and demand of listed companies accounting information in China, finding there are some differences between the supply and demand of accounting information. The investors need more better quality information. This dissertation analyze the reasons of the problems and consider the listed companies administer, accounting and securities supervise committee; action are distorted and the accounting system's limitations itself. This dissertation creates a triple model with Game Theory to analyze the reason of the false accounting information. Then, the dissertation optimizes the system and content of listed company's accounting information disclosure and extends the account report's content. The dissertation design a supervise system to make the listed company's accounting information's disclosed validly. At last, the essay optimizes the circumstance of listed company's accounting information disclosure.This dissertation is departed into eight chapters.Chapter one Induction This chapter dairy the surrounding, purpose and meaning of writing this dissertation, some conceptions, foreign and domestic theories about accounting information disclosure.Chapter two the Analysis of Interrelated Theories This chapter analyzes the attribute of the accounting information from the economy side. In essence the accounting information is a kind of commodity with public good's characters. So the government should control the information disclosure moderately.Chapter three The Present Conditions of Listed Company's Accounting Information Disclosure in China This chapter dairy the present bylaws system which prescript the disclosure of accounting information and the content of the listed companies' accounting information disclosure in China.Chapter Four The Problems and Its Analyze of Accounting Information Disclosure of China The listed company accounting information disclosure of China have many problems that the information is not being true to original seriously. The deeply reasons of the problems are the administer of listed companies, account office, securities supervise committee ,which distort actions make accounting information false and the accounting system itself make accounting information's disclosure false and defect. This dissertation creates a triple game model to analyze the reason of the false information. Through analyzing the triple game model, we have a conclusion: Enlarging the penalize is the best way to harness the false accounting information.Chapter Five The Concrete Evidence Analysis of the Demand of Listed Companies' Accounting Information In China This chapter investigated the real demand of users of the accounting information. The investors have the most wide-ranging demands. So this dissertation makes the investors as the objects. This investigate found that the users pay more attention to the future information, beside the accounting report in effect, the users demand the forecast accounting information, department information and the analysis from the administration, and should supply three years information for the users to compare. The price change information should be supplied in the...
Keywords/Search Tags:accounting information, disclosure, listed company
PDF Full Text Request
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