The Publicity Of The Accounting Information Of Listed Companies And Standardization Of Related Deals

The thesis is about the process of the publicity of the accounting information of listed companies and the motive of accounting choice by the listed company is also discussed in detail in the thesis, that is, the motive for issuing price, script issue qualifications, qualifications for entering the stock market and political cost. There are certain limits to the listed companies in the information quality of their financial statements during the process when they are asked to carry out the accounting choices out of different kinds of motives. Further more, there still exist the following problems in the publicity of accounting information by the listed companies. The main reasons that lead to such problems are analyzed in the thesis. Therefore, the information publicity methods should be improved and standardized.Further discussed in this thesis are deals between related parties. By discussing the relations and the deals of the related parties, the motives of related deals are also expounded. Deals between related parties by the listed companies out of motives results in several problems in the information report of the deals and relations between the parties concerned. By analyzing the causes I put forward a few solutions.CPA audit is a kind of social audit work. Compared with the audit by the government, CPA audit bears the nature of compensation, service, independence and justice. Therefore, the report it gives is legal and the legal duty is clearer. In order to reduce the risk of audit, CPA must be highly cautious and try to avoid audit risk in their work. They must do everything in line with the document The Independent Audit Regulations for CPA. The thesis analyzes the things that CPA should pay attention to.However, the financial statements cannot show the true situation of the listed companies accurately and completely even though they are audited by the CPA who have no reservations and explanations. Owing to the limitations, scientific and careful analysis must be carried out in the correct way in order to have a full understanding of the financial conditions and profit capability.The ways that listed company authorities control the data of the financial statements for certain purpose are mainly as follows: (1) related deals; (2) making use of the loophole of the policy, hi order to keep away any risk in investment, investors must be careful enough to analyze the financial statements given by the listed companies.Student's name: Xing Xiangjing Major: Agriculture Economy ManagementTeacher's name: Li Youhua...