Study On The Problem Of Accounting Information Disclosure In Chinese Stock Market And Countermeasures

This thesis mainly studies accounting information disclosure in stock market, including information disclosure rule and the existing problem of information disclosure in Chinese stock market. Its logic reads as follows: 1. Whether or not the listed company's information disclosure is essential? The thesis concludes that information disclosure is the precise of an efficient stock market; 2. If stock market can automatically produce ideal information and the conclusion is negative. Thus regulating the information disclosure is necessary; 3. Based on the conclusion this thesis constructs a goal system of regulating information disclosure; 4. Finally, applying the above conclusions or theories to Chinese stock market, it analyses the existing problem of information disclosure in the market, and propose several suggestions. This study concludes with two main points: one is that what guides the information disclosure is not single goal, but a goal system. In this system, to benefit the public and improve the stock market efficiency is the general goal, while to enable investors to value the listed companies correctly and in time, to guarantee the fairness of information disclosure to different investors and to control the cost of regulation of information disclosure are the mid ones. Aiming at the substandard information disclosure in Chinese stock market, it put forward the following suggestions: strengthening the legislation and law enforcement; carrying forward lessening the state-owned stock policy and fulfilling the circulation of them; perfecting the corporate governance of listed companies; reforming and strengthening institution investors; and enhancing social supervision on the information disclosure.