Study On The Risk Accounting Information Disclosure Of Company In China Annual Reports

With the development of the capital market and the economic environment, the need of information users has changed profoundly. The notes to financial statements is the foundation to the basic statement information, and is the clear furthermore complement or explanation, at keeping the basic statement text, which has raised the quantity of accountancy's information, strengthened the reliability, accuracy, integrity of the financial report, and make the statement user acquire the full understanding from the financial standing of the business enterprise, conducting the result and the cash discharges to do a sound judgment. In modern economical life, risk is a conception which people pay more attention to. Especially in the securities market, situation changes constantly.The paper carries on the research on the violation regulations of risk information disclosure of listed companies mainly from two aspects: First, Accounting to the notes to financial statements is the foundation to the basic statement information, adopt a content analysis methods to explain an elucidation function to carry on a research to the accountancy's main form information complement to the accounting statement remark, So put forward in promising the accounting statement main form provides the foundation of information. Strengthen remark's elucidations to main form of the accounting statement function to raise the quality of accountancy's information, strengthen the reliability, integrity of accounting statement. Put forward making the statement user's financial standing to company and management result and cash discharge have fuller understanding, then do a more reasonable estimate and make policy of improve a suggestion. Secondly, take market data and finance data of Chinese listed company as sample to inquiry into bate and listed company an accountancy to change the relation of quantity, Discovery bata and the accountancy change quantity of the relativity which exist different degree, get bata to have the conclusion of important function in generous character and estimate of the listed company risk, put forward the hermeneutic function which strengthens an accountancy an information to bata, full of exertive the bata is in the generous character of the risk problem and the suggestion of the important function in the analysis.In fine, this text publishes to carry on a research to the risk information from part of and numerical information parts of the writing information of our country listed company statement respectively, the aim is strengthening the useful that the annual report risk publishes information, publishing the risk information that user needs.