The Way Of List Companys' Accounting Information Disclosure

The security market is an important part of market economy, its degree of development is animportant symbol of a nation's economy development degree. Security market is also the habitatof all kinds of information, high-quality information disclosure is the basis of security market'sefficient run. The most scholars' s research indicates that our security market is tend to becomeweakly effective market, and is during the stage of transition to half-strong efficiency market. Inorder to upgrade our security market's efficiency, the reform on accounting informationdisclosure is imperative. There are two ways of accounting information disclosure, mandatorydisclosure and voluntary disclosure. Two viewpoints represent two kinds of extreme situations.Each of them has certain superiority and inferiority respectively. In our country, the primarilyway of disclosure is mandatory with voluntary disclosure for auxiliary. But in the practice,mandatory disclosure exposes many questions and the desire of voluntary disclosure isinsufficient。How to utilizes two kinds of disclosure way and make them play their respectiverole, also becomes imperative.With the method of normative analysis combined with Game Theory, the thesis researches onthe way of List companys' accounting information disclosure in order to perfect the Chineseaccounting information disclosure system further. The thesis divides into four sections. First twoparts studies the theory basis of accounting information disclosure from the angles of economicsand management. like Information Economics,Regulation Economics and Agency Theory. Thenanalyzes the superiority and inferiority of two kinds of disclosure way and compares with them.The last two parts thoroughly analyzes the existed problem and the reason of two kinds ofaccounting information disclosure in the reality and produced the reason, and produces themeasures of solving problems. With the method of normative analysis combined with GameTheory, the thesis presents measures systematically to solve problems in order to perfect theChinese accounting information disclosure system further.