The Accounting Disclosure And System Choice

An international economic relations has closest relations with the communication of the economic information. Accounting,as international current business language,has played a significant importance in the communication of the economic information. With the quickness of the international capital flow and the rapid development of the global economic trend,the international accounting,which has taken on the important task of the international economic information,had made great progress.This paper has discussed that our country should moderately regulate the accounting information by applying the accounting theory and also adopt multi-levels accounting information disclosure system (MLAIDS) according to the different scales and different industries. According to the theory,the multi-levels accounting information disclosure system is completely accorded with the relativity principle,the materiality principle,the cost-income principle;from the practice,it can satisfy the different quest to the different user,and it can also help to the promotion of the disclosure quality and the accounting theory and practice. It had been adopted by The Unite States and England for many years as an accounting convention,it is also adopted by European country such as German Holland Belgium,Spain.This paper include five chapters,the first chapter is introduction;The second chapter has mainly discuss the accounting information disclosure theory under the corporation system,and also mainly discuss the disclosure of the listed company because of its great social importance and great social responsibility. The third chapter has discussed the basis of the accounting information disclosure system,which mainly aimed at the listed company accounting information disclosure system. In addition this chapter have made the international comparison including The Unite states England German and France and find the shortage of the current system and take corrective measures. The fourth chapter evaluates the single level accounting information disclosure system and the multi-level accounting information disclosure system and makes conclusion that our county should adopt the latter system by applying the accounting theory. The last chapter has discussed the how to establish the multi-levels accounting information disclosure system in our country according to the current conditions,so that it can offer the different level of the accounting service to the different accounting user.