A Research Of Theories On The Chinese Listed Company Accounting Report

As the important part of market economy system, stock market takes on many duties, such as, concentration of capital, adjusting the construction, optimizing the resources. The Chinese stock market is very young, and getting mature. It is important to set up the valid system of publishing listed company accountancy information. In the system, accounting statement is the most important way to offer accounting information to users. At present, the research on theories and demonstrations is still in the start in China. Many problems in practice need to be instructed by theories urgently. Thus, the research on the listed company accounting report has important meaning of theory and reality.This thesis makes relatively detailed exposition on listed company accounting report and practice. Firstly, the thesis analyzes the relation of accounting report and accounting theory factors. Secondly, it discusses how to set up standard listed company accounting report system, and publishes problems' in Chinese stock market. Finally, it puts forward some advice and ways to solve problems in practice.