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Research Of Accounting Information Disclosure Reform Of Securities Market

Posted on:2003-03-03Degree:MasterType:Thesis
Country:ChinaCandidate:X F WuFull Text:PDF
GTID:2156360062976416Subject:Business Administration
Abstract/Summary:PDF Full Text Request
Securities market is full of information market. As the important participator of securities market, enterprises are the information resource of securities market. The accounting information of enterprises is the basic information of securities market. At present, the important problem about enterprises accounting information disclosure (especially the enterprises appearing on the securities market) is information distortion. This problem has already hindered the development of securities market of our country and challenged to the standard operation of securities market. It has important theory and realism meaning to research the reason of accounting information distortion and discuss the means of avoiding accounting information distortion.The paper adopts the way of theory combined with practice and qualitative analysis combined with quantitative analysis, uses a lot of detailed datum. On the base of analyzing the present situation of securities market of our country, the paper uses efficiency securities market theory to research the requirement and quality requirement of accounting information. The paper also introduces the history of accounting information disclosure system and the detailed provision of our country about accounting information disclosure; uses the demonstration analysis method to research the meaning of accounting information for the operation of securities market. The paper describes the expression of accounting information distortion, discusses the reason of accounting information distortion and analyzes several representative cases. In allusion to the supervision system of the securities market, the paper puts forward the strategy and suggestions of avoiding information distortion and hopes to contribute to the standard operation of securities market.
Keywords/Search Tags:Securities market, The enterprises appearing on the securities market, Accounting information, Accounting distortion, Prevention, Supervision
PDF Full Text Request
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