Study On The Chinese Listed Companies' System Of Annual Accounting Information Disclosure

The security market of our country undergoes more than ten years of development; the listed company has progressively got onto the right track on which accounting information is disclosed publicly. But the problem in disclosure of accounting information is still the primary problem, which effect sound development of the security market. Hereinto, the limitation of the information disclosure system leads improving the quality of accounting information difficultly, and restricts the development of the security market healthy. The voice of discoursing accounting information equitably and effectively is intensifying, criterion of information disclosure system is the urgent affairs.At present, theoretic research of accounting information is fasten on the supervise measure and accounting guide, which lacks on the information disclosure system itself, especially on the core questions. But at the same time, the information need to disclose accounting information is more and more high. As a result the textual research dint diagram in looking for a little bit balanced foundation of the information supply of an accountancy, provide the reference suggestion for the establishment and implements system of accounting information disclosure, then promote the accountancy supervises to really sign.This text makes use of the norm research is a lord, substantial evidence research for the research method for assist, launch the independent research to three core problems, elaborate the domestic and international related theories respectively research and analytical result of experience, then combine the actual circumstance that Chinese annual accounting information carry on the concrete nalysis. After compared disclosure system of Chinese and Foreign stock market, the contents that the detection our country system provision disclosed opposite less, attend meeting the of need of account the information user to still exist the realistic margin, which need to enlarge to disclose more perfect estimate accounting information, analysis accountinginformation, social responsibility accounting information etc. Certainly, this also requests to disclose the form to carry on perfect, make they to high level. As a result, put forward the speculation that establishes the frame of our country multiple finance report, and reform domestic current finance report system, enrich the form that accounting information disclose. End, at disclose the substantial evidence analysis detection that time carry on to annual report, reserve to disclose the system and can raise the time limited efficacy of accounting information, but did not get currently valid performance, the listed company still changes to disclose time at will, and whole the trend that present to postpone, lowered accounting information quantity. Compare the provision that all countries do, we can shorten our country annual report disclosure time, and raise the information timeliness.