Research On The Proposals For The Improvement And Perfection Of Accounting Information Display Of The Listed Company In China

Since the reform and opening-up over the past 30 years, socialist modernization of our country has accomplished remarkable achievements. On the reform of economic system, the pattern has come into being and developed further. And the market-based degree of national economy has obviously improved and the basic function of securities market on resource distribution has been obviously strengthened. Among them, the openness of information is the foundation of the effective operation of securities market, and the display of accounting information of the listed company is the main information source of the market exactly. Through the accounting display of information of the listed company, investors could know the financial status of the company , analyze and predict of the prospect of investment , carry on the investment decision, and thus guide funds flow and promote the optimum distribution of resources. So, the overall, reliable, accurate and timely display of accounting information not only concerns investors' interests directly, but also influences the effective distribution of social resources, and will help the whole securities market operates healthily and orderly.As the development of the securities market in the world show, the display of accounting information of the listed company has become one of extremely important monitoring measures and the most important law system. As one of the intervening measures on market taken by the government, it not only maintains the equity of the securities market, and protects the interests of investors, but also improves the efficiency of resources' distribution of securities market through the correction of markets' malfunction. A highly effective administrative system of securities market must be based on a perfect and effectual display system of accounting information. Therefore the study on the display of accounting information of the listed company is very important and necessary. After the review of the related theory of the display of accounting information, this thesis first describes the status quo of the display of accounting information and analyzes its basic cause. Then based on accounting environment, features of accounting information, operating criteria of accounting system, detail operation of accounting system and surveillance of accounting system in the present display system, I make some proposals in detail on the improvement and perfection of the display of accounting information of the listed company and puts forward that under the external environment of knowledge economy age, network display of accounting rule must be added in the display system of accounting information of the listed company and thus helps to improve the criteria for the display of accounting information of the listed company in our country and accelerates the gradual regulation of securities market and promote the realization of the 'equality' 'openness' and 'justness' of securities markets.