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Legal Supervision On Accounting Information Disclosure Of Listed Company In China

Posted on:2010-06-01Degree:MasterType:Thesis
Country:ChinaCandidate:D F YuanFull Text:PDF
GTID:2166360272999983Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Nowadays, accounting information is one of the most important aspects for economic operation of the whole world, Let alone accounting information disclosure of Listed Company. So, it has become a urgent problem to establish a perfect supervising system on disclosing accounting information of Listed Company for every country. Securities Market of developed countries, like America and England, has undergone a long period development. Their supervision system also went through a gradual process from immature to mature. Learning experience and system from the developed countries, we can avoid unnecessary failure and speed up development of our Securities Market.By comparing and analyzing method, observing the principle of integrating theory with practice, According to the basic theory of accounting information disclosure, basing on current status of supervision in China, this thesis will analyze the problem of supervision on accounting information disclosure of Listed Company in China and identify the root cause. At the same time, absorbing the successful experience from developed countries, we hope to get some means and measures to solve our problems. Then, we can perfect our supervision system on accounting information disclosure of Listed Company.This thesis is composed by four parts.The first part is basic theory about supervision. By defining conception and monitor theory about accounting information disclosure of listed company, we establish a theoretical foundation for the following parts.The second part compares supervision on accounting disclosure of three developed countries. We can get inspiration from their common characters and development trends.The third part analyses actuality about supervision in China. After dissecting regulatory authorizes and laws, We find some problems of supervision in our nation.The last part put forward measures to perfect supervision on accounting information disclosures in China.
Keywords/Search Tags:Listed Company, Accounting Information Disclosure, Supervision, Comparison, Perfection
PDF Full Text Request
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