Research On Information Disclosure Of Asset Quality Of Listed Company In China

With the development of stock market in China, the accounting information disclosure of asset quality about companies listed in stock exchange market comes into the attention of the accounting information user, the accounting information about asset quality has become the first choice for information users to evaluate the true asset condition about listed companies. Asset quality decides listed the surviving condition about listed companies and the extent to gain profits, restricts company's long-term strategies. Excellent asset quality not only creates actual cash flows to the company, but also brings the company continued competitiveness. It is a principle subject in present accounting study that researcher analyses and better asset quality to take off the exaggerated part from accounting information of listed companies, perfect Concerned system and fully disclose the information. It has profound significance to go deep into the study of information disclosure about asset quality for both listed companies and information users.This paper has reviewed both home and abroad literatures concerned the study of asset quality with a short comments. Based on the three theories of Efficiency Market Hypothesis, Asymmetric Information and The Game Theory, the thesis have economics analysis. This article discuss the problems about listed companies, using accounting standard study method ,combined with the present balance sheet in China. There are two major problems, one is the disguisement about the information disclosure of asset quality, the other in the unfully information disclosure, with some analysis to the aspects of system. Upon these questions, this paper gives some advice about the improvement to upgrade the listed company's actions of information disclosure about asset quality from five aspects, and tries to have some innovation in the study of asset quality.