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The Study On Disclosing The Accounting Information In Our Listed Company

Posted on:2004-10-20Degree:MasterType:Thesis
Country:ChinaCandidate:X H XuFull Text:PDF
Abstract/Summary:PDF Full Text Request
Since we successfully set up the Shanghai and Shenzhen stock exchange in 1990s, our Listed Company have began to disclosure the accounting information officially.The accounting information, especially in stock market is a key actor to join investors with managers, the quality of the accounting information effect the running efficiency of the stock market in great sense, but the issue of disclosing accounting information is a main actor to impede the developing of our stock market in our Listed Company, so the article analyses for the issue. There are five parts in article:In the first part, the article first illustrates and defines the related concepts of disclosing the accounting information in our Listed Company, then explains the meaning and significance of researching the disclosure of accounting information in our Listed Company.In the second part, the author comes up with the issue of disclosing accounting information in our Listed Company at present, and analyses the form of expression and the origination of the issue. Mainly points out that our Listed Company disclosure accounting information untruly, insufficiently, and lately. It also has the issue about theory divorced from practice. Then the author deeply analyses with these issues from their form of expression and subjective part & objective part.In the third part, the author compares and analyses the disclosing of the Listed Company's accounting information in nation and foreign countries. This part includes two comments: First, the author compares the domestic situation with foreign countries'. Compare them from six sides including theory and duration, audit norms, management systems etc. Then the author analyses the difference and disparity between them. It includes nine sides. The author illustrates that our country should actively absorb the advanced related management and system style about the disclosing accounting information in foreign countries. But we should not stimulate completely them, we should be based on our country's situation, actively explore a relatedaccounting system having Chinese distinctive feature, make our excise internationalized, enhance the communication with the developed countries, make us improved continuously.In the fourth part, the author provides the suggestions about regulating and perfecting the disclosing accounting information in our Listed Company. It is the key point of this article. This part discusses from three gradations: First, the author provides that we should control and prevent the issue from beginning. Second, the author points out that we should resolve the issue of disclosing at present, including handling the Listed Company, resolving the contradictory between the lately antiquated information and surpassed demanding information, and making the accounting information disclosure enough in our Listed Company. At last, the author provides the suggestions about regulating and perfecting the disclosing accounting information in our Listed Company. The author points out that all the society should commonly work hard and take all kinds of methods to resolve the above issue, including manage department, medium setup, the inner of the Listed Company etc.In the last part, the author gives a brief and fundamental conclusion for the whole article. But for the sake of my short researching and little learning, the conclusion still should be perfected, wish all the colleagues can conduct it mostly.
Keywords/Search Tags:Listed Company, Accounting information, Disclosure, Research
PDF Full Text Request
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