Research On Accounting Information Disclosure And Superviser Of Listed Company

The security market of our country undergoes more than ten years of development, the listed company has already got onto the right track of disclosure information publicly of the norm progressively . However, great information announcing question, especially false information announcing question that is bent on, it is still primary problem of influencing sound development of security market. Accountant's information announcing question of listed company emerges in an endless stream, remains incessant after repeated prohibition, this paper proceeds from relevant concepts of accounting disclosure of information of listed company, describe accounting information quality and accounting information quality characteristic at first, and then propose the quality requirement of accounting disclosure of information; then count subject matter and overseas information announcing existing problem of listed company of our country storing in disclosure of information and analyse the origin cause of formation to our Congress at present, the senior administration authorities of the company are bent on making the fake, supervise to do one's best inside the company, the main reason that cause the question that the supervision department can't pinpoint the problems in time and violation is with low costs, this paper finally use to main origin cause of formation for reference experience of western countries is it perfect accountant supervise implement mechanism and strengthen Countermeasure measure that people's administration structure and inside control.