A Study Of Accounting Information Disclosure Problems Based On Medium And Small Investor Protection

Capital market is a information-driven open market, high quality information is the premise of capital market normal exertion the function resources allocation. In China's current market environment, high quality information particularly important, It was established by a Chinese investor groups of structure and characteristics of the decision. Small investors is our country securities market main body, But small investors are vulnerable groups, Its weak performance in many ways, numerous,Information asymmetry,fundstrength contrast disparities and lack of professional investors analysis and operation skills, etc. Listed companies to disclose accounting information is the major source of obtaining information for small investors, and in the disclosure of information of listed companies, many problems exist in the process, for example, disclosure of false information, disclosure is not seasonable, inadequate, not a standard to wait. Make the interests of small and medium shareholders frequently had been violated. The quality of the disclosure of information of listed companies,directly related to the operating efficiency of stock market, small investors protection and other important questions. Therefore, standardize the public company accounting information disclosure, make investors made decisions in the premise of fully informed investment, make investors especially the interests of small and medium shareholders get better protection, the securities market of our country at present the development has very important practical significance.Illegal divulgence accounting information of listed company seriously harming small investors interests, therefore, this article takes the decision-making availability as guidance, analyzed the influence factors on the quality of the accounting information disclosed by listed companies. Thus can enhance market transparency, make the interests of small and medium shareholders get better protection. Paper clarified first writing background, research purpose and significance, and reviews and analyzes the question research of domestic and international related listed company information disclosure; Secondly, this paper introduces the relevant information disclosure of the content, including the concepts, contents, principle, mode and related theory; Again, this paper expounds the accounting information disclosure and listed companies, small investors, and attempts through this chapter'discussion to make the listed company fully realize the important functions of accounting information disclosure and the important influence of listed company's continued development; Last based on the listed company's financial statements, the CSRC etc of statistical data classification, summarizes the listed companies'main problems of information disclosure, and listed in the above violations representative listed company as practice case, on the basis analyzing the reason of the information disclosure of listed companies in the existed problems, and in view of the analysis of the reasons were proposed to solve the problem of related countermeasures.