Font Size: a A A

On The Disclosure Of Accounting Information Of Public Company In China

Posted on:2005-12-03Degree:MasterType:Thesis
Country:ChinaCandidate:Z LiFull Text:PDF
Abstract/Summary:PDF Full Text Request
There have been a lot of problems In accounting information provided by public companies, which has become a worldwide problem. False accounting information bring many serious problems. So it is necessary to study the disclosure of accounting information of the capital market. But because the security market in china has not been developed and normalized well, studying the disclosure of accounting information of the capital market is a huge system engineering and further study is necessary. I put forward a few solutions by analyzing the causes on the basis of research results of the before.The thesis involves four parts, first, it discusses the quality standards of the accounting information disclosure of listed company; next , it discusses the current situation of the accounting information disclosure and the harm it does; Part three analyzes the reasons from three aspects: motives of producing false accounting information, the situation of institution restricting and the external environments of listed companies; Part four attempts to bring forward some feasible practicable countermeasures on the basis of putting forward problems, analyzing problems and drawing lessons from America, such as, to consummate the accounting standards and institution, to consummate the company governor structure and financial, law, social environment.
Keywords/Search Tags:listed company, the disclosure of accounting information, the quality of accounting information
PDF Full Text Request
Related items