Listed Companies To Disclose Information Quality Research

China's securities market since the early 1990s, after nearly 20 years of booming development, market scale expanding gradually increasing, trading, varieties, market financing capacity in ascension, maturity and become effective resource allocation, the main place for the development of the enterprises, and provides a steady growth of national economy in China, the more thrusting the rapid and healthy development of the play an important role, its breakneck speed of development by the international market is enormous attention.But it is undeniable that due to the history of the development of China's capital market, short of the legal system is not perfect, the regulatory measures and supervision, which is China's capital market on various practices and. illegal violations emerge in endlessly, part of the disclosure of information of listed companies is commonplace violations, become a cannot eliminate market of "old cancer". As a few years ago, "ZhengBaiWen", "YinAnXia", "calderon is" and "as is" GeLinKeEr swing in the wake of extinction event, not in "into hangxiao", "st jintai", "GaoChun ceramics", the company in achieve stock successive harden, insider information insider overnight, but has been jailed for freedom, the drama. Although the cause behind these events are complex and varied, but the company's disclosure of information disclosure of information quality, but there is no doubt be violation of these events "booster" worsen upgrade, an important role. Of course above compasses company due to its final was severely punished illegal behavior, but in the information asymmetry in the state of public investors lawful rights and interests are infringed by the serious, their confidence and enthusiasm of investment is suffered huge investment of trauma.These problems have seriously affected the normal order of China's capital market, capital market, to the healthy development of the cause of our concern, especially in the capital market credit crisis under the background of how to more effectively, strengthen the listed companies in China to improve the quality of information.disclosure research and discusses the problem is quite necessary. Based on the quality of information disclosure of the listed companies in China, analyzes the existing problems in the study of deep reasons, trying to improve internal governance of listed companies and listed companies building standard for the external environment of two aspects, and puts forward concrete measures to solve the above problems.By introduction, domestic and foreign literature review, modern enterprise management and information disclosure of information disclosure quality standards, the enterprise in China and problems existing in the information disclosure of information disclosure of the listed companies in China and the problems existing in the cause analysis, the listed companies in China to improve the quality of information disclosure countermeasure and the suggestion, the conclusion seven parts.This structure is as follows:The first chapter is introduction, research objective, by the background of two parts, the securities market in our country at present from mature enough, part of the information disclosure quality background, from the listed company's internal governance structure and construction of regulating listed companies for external environment, improve the quality of information disclosure research purposes.Chapter 2 is a literature review on the domestic and foreign theorists, experts, scholars and relevant regulatory agencies about the quality of information disclosure of relevant research done this to analyze problems, and put forward solutions to help provide theory.The third chapter is modern enterprise management and information disclosure of information disclosure, the basic connotation of the concept, the quality, the information disclosure quality concept and information disclosure system were introduced, and focuses oh the information disclosure and enterprise development and information disclosure and interests of investors, the relationship between protection of foreign capital market information disclosure 80 years history of the development of the listed companies in China and the information disclosure system construction of history makes a brief description.Chapter four is the quality standards and information disclosure of information disclosure of enterprises in our country, the problems in first listed companies on China's information disclosure quality dimension:the authenticity and accuracy, timeliness principle, the principle of the principles of integrity, then make detailed description of the current through the disclosure of information of listed companies of the legal system, especially to the simple introduction of listed companies management measures of information disclosure of simple introduction proposed disclosure of information of listed companies in China, with the examples cited listed companies in the disclosure of information disclosure untrue, inaccurate, incomplete, disclose such nonstandard phenomenon. The fifth chapter of the listed companies in China information disclosure of the existing problems in this analysis is the main part of the information disclosure, analyses the causes of these problems, the disclosure of information of listed companies that influence factors on the quality of the listed company itself from the intrinsic reason-it is mainly due to the defect existing governance structure of listed companies, chasing unfair economic and incentive and restraint mechanisms are not perfect, from listed company external environment factors, is mainly due to a lack of unity, multiplicity and supervision system of punishment law compasses, low cost, independence, certified public accountants Co., investors news media supervision level higher aspects.The sixth chapter is to improve the quality of listed companies in China information, disclosure of the countermeasure and the suggestion, through the analysis of the causes of the fifth chapter of this chapter, the author put forward the ideas on improving quality of information disclosure, starting from internal body ", "through the optimization of stock right structure, Establishing and perfecting shareholder rights supervision and property of the incentive-restricted mechanism, To strengthen construction of board of directors, give full play to the role of independent directors, Reform supervisors qualifications, clear supervision function, Strengthening board audit committee, perfect the internal audit system, To improve the information disclosure affairs management system, regulating the flow of information disclosure of internal aspects to strengthen internal governance of listed companies, fundamentally listed companies act, On the other hand to create norms for listed companies of the external environment, through the perfect regulation system of information disclosure, Construction supervision and law-enforcement departments of the government, industries association self-discipline news media supervision by public opinion and investors'supervision quaternity stereo, collaborative regulatory framework, The information disclosure of punishment, and improve such violation cost from the Angle of strengthened external supervision to the disclosure of information of listed companies, legal compliance.Chapter 7 is the conclusion, summarizes the disclosure of information of listed companies to improve the quality of concrete measures.