A Study Of Regulation Accounting Reporting By Listed Company

The accounting information by listed company is a guarantee to the healthful development of the stock market. This paper makes use of the norm research together with positive study approach, try to theoretically clarify basic problem in the accounting information and detailed research a few items in Chinese stock market, in order to investigate their original intention and effect. Researching the accounting reporting by listed company.This paper is divided into five parts totally:The first part: Analyzing the relationship between main factor in the accounting conceptual framework and accounting reporting based on accountancy theories system..The second part: Beginning with the function and realizing of the stock market, explore the significance between the accounting reporting and effective running of the stock market based on the effective theory of stock market.The third part: Analyzing the advantage and disadvantage of the theory of regulation and non-regulation, put forward the rule that is "pertinent regulation" based on the different accounting information and the effect of the regulation.The fourth part: " special treatment " is a special item regulation given listed company which appearing abnormal condition in Chinese stock market. Investigating the original intention and effect of the special treatment by analyzing the case of the first group listed company.The fifth part: SEC in China request forcibly listed company disclosure discontinuous gain and loss in their accounting reporting, there have no study analyzing the effect of that regulation. Begin with statistics analyzing the accounting reporting by listed company, and adopt the positive study approach to explore the ratio of them. Inspecting the necessity and effect of that regulation.This paper's researching conclusion can be primarily generalized into the following three aspects:A, Regulation the accounting information by listed company we should adopt pertinent regulation based on the different accounting information and the effect of the regulation.B, Analyzing the case of the first group listed company, find that the special treatment regulation have not realize its intention, that is, the regulation is invalid as a whole .C, After studying the regulation of the discontinuous gain and loss we draw the follow conclusion:One, The earnings quantity of tiny benefit listed company is worse by comparing its scale with the normal company.Two, SEC in China adjust the qualification line again, which makes listed company lose the motive of making use of that item to modify their profit, the positive study result proof that regulation attaining its purpose.Three, The regulation of that item is necessary and valid.