The Research On Problems Of Chinese Accounting Information Disclosure Regulation

The standardized security market can't exist without the standardized accounting information disclosure. The accounting information disclosure regulation is the very foundation stone that makes the security market operates effectively. A series of big companies' financial fraud cases erupted in U.S.A in 2001, such as 'Enron' etc. Great problems of companies' accounting information disclosure have also exposed again and again in China in recent years, such as 'Zheng Baiwen' and 'Yin Guangxia' etc. Nowadays accounting information disclosure regulation has become the hot spot of research in theoretical and practical circle. Although the accounting information disclosure regulation has progressively got onto the right track with the development of our security market for more than ten years, exposed problems remain more severe. It becomes much more urgent to continue to perfect and develop the system.This thesis has six chapters. Beginning with its theoretical basis, it makes the research on the problems existing in the Chinese accounting information disclosure regulation at present. The thesis divides the accounting information disclosure regulation system into four sections, such as laws and regulations, the regulation department, CPA trade and financial report system. Then it deeply analyzes the reasons of existing problems in every link. Revolving the change of US accounting information disclosure regulation, the thesis gets the enlightenment from the successful experiences. The fifth chapter is the management. Firstly, in this chapter the thesis improves the main frame of the Chinese accounting information disclosure regulation on the basis of the enlightenment. Secondly, because the perfection of the system is unavoidably concerned in the active relations between the regulator and all he regulates, the thesis applies Game Theory, an economic tool, to analyze the active relations among the three sides of players of regulation departments, listed companies and auditor firms in the accounting information disclosure regulation system. The conclusions of the Game Theory analysis have offered thescientific theoretical foundation for the measures of solving problems, so as to make further perfections to every section of the current accounting information disclosure regulation system in China.With the method of normative analysis combined with Game Theory, the thesis presents measures systematically to solve problems in order to perfect the Chinese accounting information disclosure regulation system further.