Research On Disclosure Mode Of Accounting Information About Listed Enterprise In China

Accounting information disclosure can be divided into mandatory disclosure and voluntary disclosure based on the government controlling or not of the accounting information disclosure. Since the later in 2000, as the model of the "open, fair, justice" of the western security market, the "trust crisis" caused by financial misbehaviors and information disclosure broke out in the security market of the United States and other developed countries, such as global enterprises Enron, World Communications, Xerox and so on. As a means of the government controlling, mandatory accounting information disclosure becomes the focus of the international accounting circle whether it is under the effective government controlling or not. In our country, the accounting information disclosure issue of the listed company attracts wide attention and the call of further government supervising and controlling increases since Shenzhen "Yuanye" and "Kelong Electrical Apparatus" were confirmed making false accounting information disclosure by the supervising and controlling department as the first time in 1991, the government and the supervising and controlling department set out to find out the effective accounting information disclosure modes and methods. At present, it is a virtually truth that there is much more government controlling of the mandatory accounting information disclosure and not enough high quality voluntary accounting information disclosure in the security market in our country. Therefore, under the guideline of the accounting information disclosure theory, it is the significance of this dissertation that how to enforce the effective controlling of the accounting information disclosure and make an organizational combination between the mandatory disclosure and voluntary disclosure.Standard analysis and case analysis method are applied in this dissertation; a deep theoretical research is made to the basic theories of mandatory accounting disclosure and voluntary accounting information disclosure and their current application state as well as the countermeasures. Under the guideline of the basic theories of the accounting information disclosure, the dissertation finds out the sources of the mandatory accounting information disclosure and voluntary information disclosure, analyzes the superiority and inferiority of the mandatory accounting information disclosure and voluntary information disclosure, based on the comparison, we conclude that the accounting information disclosure mode is the corollary that various interest groups game and they connect each other and supplement each other. Secondly, we analyze the law and regulations issues as well as the government controlling issues of the current state of mandatory accounting information disclosure; concerning the current state of the voluntary accounting information disclosure, we also find out the problem of inadequate and poor quality of the information disclosed by the listed company. At last, we suggest some countermeasures that we should improve the mandatory accounting information disclosure and reform the voluntary accounting information disclosure, we get a conclusion that we should organizationally combine the mandatory accounting information disclosure and voluntary accounting information disclosure, and strength the voluntary accounting information disclosure and make out standards to regulate their practice while moderately control the mandatory accounting information disclosure.