Study On The Accounting Information Disclosure Mechanism Of Chinese Public Company

With the deepening of Chinese market-oriented economy, the stock market has become animportant resource distribution place and its scale continues expanding. At that moment theinfluence of related institutions becomes more important. The accounting information disclosuremechanism of public company is one of the primary parts in the stock market. A series ofbreaking-rule cases such as false accounting information disclosure have proved that there are lotsof defects in Chinese accounting information disclosure institution of public company .Indeed thecharacter of some of defects is fundamental. So a new vicissitude of accounting informationdisclosure institution of public company is necessary.In this dissertation I'll give a general introduction about Chinese accounting informationdisclosure institution of public company and point out some of the primary defects in theinstitution firstly;then on the basis of the new institutional economics, the information economicsand the game theory, I'll analyze the accounting information disclosure institution of publiccompany deeply;At last I'll make some suggestions about improving Chinese accountinginformation disclosure institution of public company according to the conclusion of the analyze.The study of the accounting information disclosure mechanism of public company has alwaysbeen a hotpot in Accounting. Experts have studied that issue with many kinds of methods. Theprimary character of my dissertation is the systemic use of the theory of new institutionaleconomics, whose advantage is that we can study it from a holistic and historical aspect;as thesame time, the use of game theory makes it possible to consider the issue in a more accurate way.