Research On The Accounting Information Disclosure Of Listed Company In The Network Environment

Accounting information disclosure is one of the hot topics in accounting, it begins with accounting naissance. How to disclose accounting information with true, fair and full is one of the problems that puzzle accounting persons. High efficiency information disclosure impacts on the capital market, perfect capital market can't exist without the high quality information disclosure. The development of technology and economic drives the enterprise computerized. Whether EDP, AIS, MIS and DSS or MRP, MRP II, ERP and ERP II has been made the accounting becoming one part of the information system. Manual accounting information flow has been made great change, so being the aim of information system accounting, information disclosure has been affected. The accounting information disclosure that based on the network environment has been the major manner of disclosure. Through researching on accounting information disclosure, we can see through its development history, find the key factors that affected it and provided the useful advice.This paper adopts methods such as theoretical analysis combined with empirical research and qualitative analysis combined with quantitative analysis. From the theory angle, this paper discuses the root and the pattern of accounting information disclosure, some problems of audit on accounting information in the network environment, at the same time, it analyses the relationship of information disclosure and information quality. The aim is set up the pattern of information disclosure in the network environment.The new institution economic is useful tool in this problem. Firstly, this paper analyses the various standpoints based on the separation of ownership and management right in the accounting information disclosure such as be entrusted obligation, decision usefully and property right. In the network environment, accounting information has embodied private right and becoming goods. This eased up the conflict of credibility and decision relevancy of information. Then this paper discus some key factors that affected the pattern of information disclosure and analyses such as enterprise computerized, improving of theory, and the model of successful enterprise. Government custody and cost-benefit are the key factors that restricted the pattern of information disclosure. This paper insists the "Event Method" that will be widely applied in the near future and becoming the method of information disclosure with the information technology developed even though it has some weakness compared with "Value Method".This paper penetrates into the relationship of information disclosure and information quality. Based on the control of stock right character, audit character, industry character, enterprise size, payoff capacity etc., this paper draws the conclusion that the information disclosure and information quality has positive relationship. So this will provided theory support for information disclosure.Finally, this paper prospect the future of information disclosure. With the development of information technology, enterprise isn't the only one provider of accounting information. The mode of information disclosure takes on complex. With the set up of self-aid accounting information system, the scope of accounting information has been extended. At the same time, information intendance should be reinforced in the network environment. It faces great challenge such as the pattern ofaudit and the theory of audit.