Research On The Accounting Information's Disclosure Quality Of Our Country's Listed Companies

Since we successfully set up the Shanghai and Shenzhen stock exchange in 1990s,our listed companies have began to disclosure the accounting information officially. The quality of the accounting information disclosure effects the running efficiency of the stock market in great sense,but the quality issue of disclosing accounting information is a main actor to impede the developing of our stock market in our listed companies,which discourages investors,lessens resources allocation efficiency or even worse,and disturbs the development of our securities market. It is very important theoretically and realistically to analyze the reason and search for the countermeasures for this. This article consists of six parts and every part focuses the main issues as follows. The first part introduces the study propose,the study status,the study method and the study content of this article. The second part illustrates the related concepts and the important meaning about the accounting information disclosure in our listed companies,and then discusses the quality standards of evaluating accounting information disclosure in our listed companies. The third part discusses the current quality problem of the accounting information disclosure and the harm it does,and then analyzes its reasons mainly from the disclosure process of accounting information in our listed companies. The fourth part dwells on the game analysis of the accounting information disclosure in our listed companies,and it is from the four major aspects,such as listed companies and public accounting firms,public accounting firms and CSRC,listed companies and CSRC,listed companies and investors. The fifth part attempts to put forward some countermeasures and suggestions about improving the accounting information's disclosure quality in our listed companies on the basis of analysis in the third and fourth part. The sixth part points out the innovations and insufficiencies of this article,and then bring forward the conception of research in future.