The Research About Listed Company On Economics Analysis And Contents Norm Of Accounting Information Disclosure

In the knowledge-based economy age, information is playing a necessary and very important role in the development of economy and society. As a kind of economic information, accounting information, which gradually occupied the capital market, has been highly depended on in economic decisions making, and has become the focus of the accounting theory and practice, and also as an important object in the capital market theory and practical operation norm. How to study the norm of accounting information disclosure with a completely new sight has also become an important subject currently.In essence, accounting is an information system. And the character of accounting information determines its born asymmetry, singe supply and extensive demand, which is probably the source that leads to the conflicts between supply and demand, causes the accounting embezzlement. Therefore, disclosing accounting information particularly that of listed companies it a point to have the corresponding reference and institution norm, namely the quality character of accounting information and system of institution norm. Usually people are apt to study accounting information and its disclosure from the aspect of accounting theory and securDties supervision, but in this text, based on innovation, deeply analyzed its implicit and solid economics theoretical basis, such as the information asymmetry theory of micro information economics, the supply and demand theory and game theory of economics, and etc.As the facts that our socialism market economy mechanism is imperfect, the capital market is immature and the system of various laws is still not sound, truth-lost problem in accounting information disclosure, which is also an international awkward problem in capital market at home and abroad, should be paid high attention to by the whole society. As to its character and form, this text managed to summarize and conclude in the form of practical cases, and then proposed corresponding management devise by probing its inside reasons on the basis of summary and conclusion. Considering the problem that the inefficiency of accounting information orienting from, the truth-lost might result in the failure to provide valuable reference for decision-making. This text has done some tentative analysis and research from the aspect of contents norm of accounting information disclosure, including the suggestion that it be reasonable to reinforce the disclosure of future anticipation financial information, accountancy assistance information, human resources information andsegment information.