Research On The Quality Of The Accounting Information Disclosure In China

In today's age of information, disclosure of information is listed on the external connection listed companies and the securities market of the bridge and link, and disclosure quality will directly affect the information the consumer's decision and the development of China's capital market. Disclosure of accounting information, refer to the relevant laws and regulations, the financial condition and operating results and other relevant information to the report of the securities regulatory authorities, and to the public announcement of a behavior. Accounting information disclosure is the primary means of investors understand the listed companies and the securities regulatory body monitor the listed companies. Information disclosure is the basis for the healthy development of securities market. Therefore, improving the quality of accounting information disclosure can help protect the users of accounting information for the legitimate rights and interests, maintaining effective functioning of securities markets. In recent years, distortion of information disclosure has become an unavoidable issue in securities markets. China and other countries, listed information disclosure violations continue to occur. From Lan Tian, Guangxia frauds case, Enron, Shi Tong scandals, people on the credibility of corporate disclosure had questioned sparked the quality of information disclosure in-depth thinking. The quality of accounting information disclosure of listed companies issue has gradually become a hot issue.The development of China's securities market late compared with developed countries, since 1990s, Shanghai and Shenzhen Stock Exchange have been established, our company began formal disclosed accounting information. After the ten years of development, Chinese public company information disclosure system from scratch and never sound to the sound, to regulate corporate disclosure and protection of investors'interests and protect the development of capital markets are playing a positive role. But we should also be a clear understanding that our corporate disclosure either from the system, or from the specific implementation, there are insufficient.In recent years, China has gradually formed a securities law as a Center, a series of related laws and regulations of complementary information disclosure system that serve to standardize corporate disclosure principle requirements and content of the system, and the establishment of corporate disclosure Regulation review system. But because of the internal structure of listed companies, inadequate regulatory review, penalties are insufficient, and many other reasons, in the disclosure process there are still exist information disclosed is untrue, not timely, inadequate and many other information disclosure violations, false accounting information always happen.. Therefore, how to improve the quality of accounting information disclosure, and how to protect the disclosure of accounting information true and accurate has become an urgent problem to be solved. Therefore, we should be analysis and research the quality of corporate disclosure in China, identify our accounting information disclosure problems and the main reason, in order to constantly improve our quality of accounting information disclosure, to protect our country's stock market and the effective operation of the capital market.This article on how to improve the quality of accounting information disclosure, read a lot on the basis of the relevant literature, conducting a more in-depth study. First, the article introduces the research background, significance, status and research methods. Then, introduced the relevant concepts and theoretical foundation of accounting information disclosure for provide strong theoretical support. In the third part, the status and problems of the information disclosure of listed companies in China were analyzed. The fourth and the fifth part are the core of this article. In the fourth part, describes the impact of accounting information for listed companies in China. Thesis combines the relevant cases of accounting information disclosure, in-depth analysis of the main reason of poor quality of the listed company information disclosure. The fifth part has the response to the fourth part of the analysis of the reasons lead accounting information disclosure's quality poor, proposing the relevant countermeasures in various perspectives form improving the standard system of accounting information disclosure, improving corporate governance structure, improving the voluntary nature of accounting disclosure and strengthen supervision of accounting information disclosure.