The Research Of Accounting Information Announcing And Independence Auditing Of List Company In Hainan Province

The economy of Hainan has taken great development since 1988, especially the list company has made much outstanding contribution. But recently, the behavior of the List Company from Hainan province appears sagged.At the same time, many list companies such as "qiong min yuan", "Luo niu shan" have been punished by the China Secrities Regulatory Commission because of inveracious profit ,controlling profit, announcing false financial information and so on .Zhong Hua accounting office and HainanZhengDa accounting office also have been punished. All these events indicate that the distortion of accounting information exist in List Companie from Hainan, and the profit was controlled by managers, external independent auditing failed in management.Accounting information announcing & independent auditing of list company are always hot topic in accountant area. Many foreign and native scholars have done a abundant of research, on them . But all these research happened in the background of whole china capital market's system instead of in some subsystem. In this paper ,we study accounting information announcing & independent auditing market in the background of Hainan's economy, politics and culture.Studies have shown that the security market in our country still in "effective market of the weak type" at present .Shenzhen&Shanghai stock market is relatively slow to absorb Accounting information , and Investor's ability is relatively weak when accept accounting information of that two stock markets. As a result, the Accounting information that the listed company reveals needed to be more realistic, abundant and reliable.Firstly, Basing on Accounting item which disclosure from "non-withheld opinion Audit report" by CPA, we analysis problems and reasons hidden on Accountant information in List Company from Hainan province.Secondly, analysis CPA's Supervise function to list company form Hainan and the auditing's Supply& Demand state form the angle of independent auditing.Lastly, we give some advice on accounting information announcing for List Company...