Font Size: a A A

On The Analysis Of Listed Companies' Financial Information Disclosure Under Companies' Accounting Standards

Posted on:2011-09-22Degree:MasterType:Thesis
Country:ChinaCandidate:J Y HuangFull Text:PDF
GTID:2189330338475362Subject:Accounting
Abstract/Summary:PDF Full Text Request
On February 15, 2006, the Ministry of Finance officially promulgated enterprise accounting system , including one principle and 38 specific criteria (hereinafter referred to as the " Guilding Principle). The Guidelines have been carried out in 2007 within listed companies. The implementation symbol that china's accounting standards close to the international accounting standards. It is important for the accounting work of the listed companies to explore the effects of the new accounting standards on accounting information disclosure. Therefore, this article analyzes the changes of accounting information disclosure from different angles after china's listed companies carry out the new standards. And this article could be a reference of listed companies'relevance of the accounting information disclosure in China.The thesis sums up and reviews the souce ,the theory basis and historical significance of information disclosure theory of history of domestic and international listed companies.Based on these, Principle and Original Principle were analysed comparatively and this thesis points out that the Principle brought more attention to the ecomonic substance.Stress relevance and comparability etc.Based on these new changes,combined with Principle in the three years.Since the capital market has established.This thesis looks into the current information disclosure and existing issues.At present,Chinese Capital market Valatility in operating results of listed companies increased,with the Principle .Changes also brought profits for information disclosure regulation to curb and control of new profit. Presently,the problems of listed company in our country concentrate on this: the untruth of information disclosure,the unplenitude of it and the information disclosure is not in time.The thesis analyses the cause of the mentioned problems from two aspects:the information provider and demander of the listed company.One hand,the information disclosure providers provide effective information disclosure,but they are lack of motivity,the thesis will analyse it further; The other hand, listed company's creditor and investors'deficient valid information about listed compay is also the essential reason of why the listed company's inormation is always disclosed. Finally, the thesis aims at guiding principle about information disclosure of listed company, provides several feasible suggestions: perfect listed company's inormation disclosure system, improve listed company's information disclosure suporvisor, perfect listed company's legal person management structure, enhance staff's quality.The implementation of Guiding Principle requires deeper research in the disclosure of accounting information.There is partiality and inadequacy in this thesis,in which tertative resesrch in the disclosure of listed company's financial fnformation demands consistant perfection and improvement in further study.New Accounting Guiding Principle displays a prosperity in the research in the disclosure of accounting information.
Keywords/Search Tags:Guiding Principle, Accounting Information, Listed Company, information disclosure
PDF Full Text Request
Related items