Securities Market And Accounting Information Disclosure

In fact, the 10 years' development period of the security market in China, is not only a period of regularize the accounting information disclosure, but also a period of the authenticity and completeness of the disclosure keep on improving. In the area of practice, more and more problems of listed companies' accounting information disclosure are found; The reasons of these problems are multilateral.Open principle is the base of securities market; Furthermore, the disclosure of accounting information is the concrete expression of open principle. This paper makes the discussion of accounting information disclosure from both of the theoretical and practical levels. With some individual suggestions, I hope this paper could benefit the disclosure of accounting information, improving the fairly, openly and honestly of our security market.Part One: analyzes the necessity of accounting information disclosure.Part Two: analyzes the present status and problems of information disclosure. Through the typical cases, reflect the problems in present security market such as lateness, inadequacy, falsity and so on.Part Three: concrete analyzes the reasons of accounting information counterfeit.Part Four: discuss the five countermeasures against the information disclosure.(a) Employees: Reinforce moral education, improve professional ethics .(b)legal dept. :Perfect civil compensation mechanism.(c)Listed company:Perfect the structure of corporation rule.(d)CPAS: Perfect the economic polices' roles.(e)Encourage all parts to supervise the accounting information disclosure of listed companies.