On Accounting Information Surveillance Of Listed Companies Of China

Based on a theoretical analysis of the importance of accounting information surveillance of the listed companies, the author utilizes game theory and information economics as the analysis tools to diagnose the roots and the make-up mechanism of the mal-disclosure of accounting information in the context of the current situation of the accounting information disclosure of the listed companies in China. The author pinpoints a two-perspective conclusion: one is the ineffectiveness of the outer surveillance and the other is the weakness of the internal control. Finally, the author puts forward some suggestions on the measures to improve the surveillance of accounting information of the listed companies of china.