Study On The Construction Mechanism Of Accounting Information In The Listed Company Based On The Employee Supervising Our Country

Transparent and abundant accounting information is the base on which capital market is running effectively. But the accounting information of listed company has the trait of public goods and dissymmetry, so that it can make capital market failure easily. As a product, the building course of accounting information is an important tache to make sure the truth of accounting information. Hence, the article thinks that company employee taking part in supervising accounting information and constructing the mechanism of employee supervising accounting information insure the quality of accounting information. At the same time these measures alleviate limitation of dissymmetry in the capital market, and beak a pretty pass that few people supervise few people.Firstly actuality of supervising product course of accounting information in our country is analyzed; the problem of supervising system is found, too. Secondly the feasibility of employee supervising accounting information is proved. Then the mechanism is designed; moving system of the mechanism is also formed. At last, a suit of system to put the mechanism in practice and safeguard it is constructed.