Research On The Disclose Of Accounting Information

The security market has played an active role in the establishment of socialist market economic system, implementing the efficient allocation of economic resources and promoting the establishment of modern enterprise system. However, the efficiency of the security market is based on the system of the disclosure of information about the listed corporation. The information disclosed in a listed corporation is mainly accounting information or other information which is in close relation to accounting information. Realizing that accounting information is the main content of the disclosed information, the establishment of a perfect system of the disclosure of accounting becomes one of the prerequisites which makes sure that public security transaction are performed in an open, fair, just market. If this is true, how to establish this system? What are the theoretical bases of the accounting information disclosure? If there are some questions? How to resolve it? These are questions to be answered in this article.Fist, he author introduced some primary knowledge about accounting information and accounting information disclosure. In chapter two, the author discussed the reasons and motivations of accounting information disclosure, then in the third part, the dissertation described the content of accounting information disclosure. In the fourth part, the article describes the present situation of false accounting information which are the chief problem in accounting disclosure and analyzes the reasons of false accounting information. last, the article discloses it's heavy damage to our economy developing and puts forward some effective methods to resolve it.