Research On Guarantee Outward Accounting Information Disclosures Of Listed Companies

In recent years, the phenomenon of guarantees outward existed in listed companies becomes more and more serious, it also causes a serial of problems which are Complicated and influential than ever before .On one hand, the phenomenon of illegal guarantees outward becomes serious, the amount of money about guarantee outward is huge ,forms of guarantee outward are various ,and the feature about guarantee outward is developing increasingly in a territorial way ; and on another hand ,there are a lot of problems ,for example ,disclosured in a lag way , stated in an unreal way , disclosured in a fuzzy way ,and so on . All of these interfered with persons'balance and decision-making who use information of guarantee outward, and lead to persons'large losses who use information of guarantee outward .Therefore, it is urgent to regulate illegal guarantee effectively and strictly.This paper, base on disclosures of information and used a kind of research way in which norm study is chief and positive of description-statistics is secondary, researches ways how can regulate guarantee outward of listed companies in order to enhance transparence of information in capital market and protect persons'interest who is related with listed companies . Firstly, it introduces briefly theories on disclosures of guarantee outward in order to prepare for following researches. Secondly , the significance of disclosures of guarantee outward of listed companies is expatiated on, actuality about disclosures of guarantee outward of listed companies is described , then ,six problems existed in disclosures of guarantee outward of listed companies are put forward and causes about six problems are analyzed and disclosed . Thirdly, because disclosures of information system of America is advanced, the paper introduces ways how can American country regulates disclosures of information about guarantee outward of listed companies .Finally, the paper put forward with some suggestions which is helpful for improving disclosures of guarantee outward of listed companies combine with actual circumstance in our country in order to promote guarantee outward to develop in a healthy way.