The Research On Information Disclosure System Of Listed Companies

With the development of our security market, most companies have been on the normal orbits of corporate governmance, but there are still some problems, and one the most prominent problem is the false information disclosure which has came to a very serious degree. Facing these successive scandals, every country's department of security regulation is taking every method to improve the quality of information.In fact, the information disclosure is the foundation of the establishment and development of the stock market, it is the core content of the stock law system, and it is also the safeguard of the stock investor's rights and interests. Just as what Grand justice Debitz Brandeis had said:" Public is the good medicine to treat the industry society disease, just like the sunlight is the best antiseptic, the light is the most effective police".The same as the corporation government is a production of the request - - proxy relations, the information disclosure system in the enterprises is also the production of the request - - proxy relations. The traditional viewpoint thought the information disclosure is a consist of the corporate governance, thus they mostly in the angle of the corporate governance to discuss how to perfect the information disclosure. However, the author think the relation between the information disclosure and the corporate governance is not complete containing and contained relations. They both have the superposition part, and simultaneously the different part.On the basic of this point, this paper begins from the background, meaning and content of the information disclosure, focuses on the summary of the domestic and foreign company information disclosure research, then this thesis explains the relations between corporate governance and accounting information supervision. At last, this paper puts forward to the policies and advices on the supervision of the information disclosure, and hope to advances the mentality of the further study and the improvement of our information disclosure.