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Research On The Legal Regulation On Accounting Information Disclosure Of Listed Company

Posted on:2011-06-07Degree:MasterType:Thesis
Country:ChinaCandidate:P ZhangFull Text:PDF
GTID:2166360308976296Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Securities market is a basic feature of the modern economy, while the disclosure of accounting information of listed companies while the stock market is an important source of information. In recently China have taken place a large number of false accounting information disclosure, inadequate and not timely issues, so that at the growth stage of the Chinese stock market is facing a severe test. There are many causes of false accounting information, omission, concealment and disclosure , the lack of legal regulation and legal liability uncompleted are their importantly reasons.This article by comparing the analysis method, for some countries, there is a typical representative of the accounting information disclosure system for listed companies to compare systems, combined with the status quo of China's capital market, thus improving the response put forward in order to achieve a true accounting information of listed companies in China, the full and timely disclosure.This paper consists of the following five components:Part I:This article discusses the research background, literature review, research methods and thinking and innovation of this paper.Part II: listed companies, the basic theory of accounting information disclosure.Part III: the foreign listed companies to disclose accounting information system for comparative analysis of legal regulations.Part IV: Accounting Information Disclosure of Listed Companies in China the status of the legal regulation analysis.Part V: China's listed companies to disclose accounting information system.In this paper, the disclosure of accounting information of listed companies to solve the problems, proposed to optimize the disclosure of accounting information of listed companies of China's macro-regulatory legal environment, clearly define the powers and responsibilities between the main control and give full play the positive role of industry self-regulation, improve the internal governance structure to expand the responsibility of the main subject and the scope of claims relating to false accounting information disclosure reversed burden of proof in proceedings to implement such measures.
Keywords/Search Tags:Listed Company, Accounting Information Disclosure, Legal Supervision, Legal Liability
PDF Full Text Request
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