A Research On The Fully-disclosed Accounting Information

How to make a fully-disclosed Accounting Information is a focused research issue within the accounting academic circle, because this Information contribute to make a rational policy. The Equities of Accounting Information decides the level of Informatin disclosure. The releationship between the Equities of Accounting Information and the Residual Equities is complicated. However, the fully-disclosed Accounting Information can be obtained only under the condition of the"matching"of these two kinds of equities. In the essence, the Equities of Accounting Information is the distribution of the Residual Equities. So the renovation measures must be taken between them at the same time. The succes of this renovation need the common efforts of Information Provider, Information demander and the Government Departments.