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The Study Of Accounting Information Disclosure Of Listed Companies

Posted on:2002-11-28Degree:MasterType:Thesis
Country:ChinaCandidate:Y F XiaFull Text:PDF
GTID:2156360122970053Subject:Regional Economics
Abstract/Summary:PDF Full Text Request
Accounting information disclosure in listedcompany is a concrete job that relates to theinterest protection of investors and thestandardization of listed company accountingbehaviors. The disclosure being not perfect, itwould not only do harm to the interests ofinvestors and weaken supervision andmanagement of listed company accountingbehaviors, but also seriously influence the healthydevelopment of security market. For more the onedecade since our security market has beenestablished, in disclosure of listed companyaccounting information both the quality andquantity has been improved steadily and asatisfactory progress gained, but it isn't optimisticfor the present situation in disclosure of listedaccounting information yet. In the content ofaccounting information disclosure, there areproblems in system construction and concreteexecution; in the process of accounting informationdisclosure there are problems that number oftimes of disclosing is too few, time for disclosuretoo long, disclosing ways through press too narrowand outstanding achievements disclosing lackingcomparability etc. In order to improve the situationin accounting information disclosure in China, thefollowing counter-measures in system constructioncan be taken: develop and perfect stipulation ofcan be taken: develop and perfect stipulation of content in accounting information disclosure; construct a perfect standard system of accounting standards and audit execution; develop and perfect our security legislation. In concrete execution, we should: improve legal person administration structure in corporations; strengthen the construction of accounting and audit professional group, intensity the concept of legality and professional ethics, and strengthen levels of vocational work; carry forward structural reforms of CPA firms and strengthen quality management system of the content, and advance accomplishment of the investors; strengthen vocational work inspection, and give force to put laws into practice. In the ways of listed company accounting report disclosure, we may draw on overseas experience of the mature security market and prepare extra quarterly reports; establish preliminary report system and shorten disclosing time; develop press disclosure channels and reasonably arrange disclosing time by TV; secure the comparability outstanding achievement in accounting report disclosure to make it convenient for investors to select stock.
Keywords/Search Tags:Accounting information, Disclosure, Study
PDF Full Text Request
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