Research On The Relevant Concepts Of Accounting Information Disclosure

As the development of modern enterprise system, accounting information has been the most basic channel to know about the enterprises. So, the research of accounting information disclosure has been more comprehensive and deeper, especially which about distorted accounting information and accounting information disclosure system. However, theory leads practice, the study will not go smoothly if the concepts are not clear. On the basis of the research results of others, this paper tried to give a systemic and overall explain of accounting information disclosure, which can make such concepts clear and accurate.In the first part, I give the appraisal of several common definitions of accounting information and give the view of myself. Because some scholars often confuse accounting information with financial information, I discuss the difference and connection of the two concepts. In order to make the concept separated from other similar ones, I also state the common characters of accounting information.Nowadays accounting information can be the important tool to know about the financial condition about enterprises, naturally it has historical and theory foundation. This is just the important point of the second part. What's more, I expand the understanding of accounting information through the discussion of the value theory and classification of it.Qualitative characteristics of accounting information have been the focus of accounting theory circle all along, so I give a survey of the global research of this question and accounting information transparency. Because I think transparency can be a complement to qualitative characteristics, requirement for transparency is added into the frame of the qualitative characteristics of accounting information.After the complete discussion about accounting information, I give a detailed statement on the basic theory, theoretical mode, characteristics, methods and system of accounting information disclosure, so as to display the theoretical foundation and Realistic meaning.In the last part, I illustrate the concepts and intentions of three hot relevant problems to accounting information, which are distorted accounting information, comprehensive income and confused accounting information.