Font Size: a A A

Research On Accounting Information Disclosure Of Our Country's Listed Companies

Posted on:2009-01-27Degree:MasterType:Thesis
Country:ChinaCandidate:L WangFull Text:PDF
GTID:2189360272481191Subject:Accounting
Abstract/Summary:PDF Full Text Request
Chinese security market, as one of new security markets in the world, has witnessed great progress in more than ten years. Currently, with the prosperity of the capital market, more and more company gather the fund supporting by going on sale style and the capital market for development. However, false accounting information disclosing, have caused severe consequences to the security market and blocked its healthy development. Normalizing the action and the accounting information disclosure of listed companies have been one of the most important problem that our government must resolve in the recent years. Only by so can we protect the investor and ensure the stability of the market seqence.This paper tries to conbiming the new accounting standards, pays close attention to the cautious and appropriate using of the fair value and selecting of the accounting policies to perfect the accounting information disclosure system,and puts forward listed company internal governance and external monitoring as two aspects, so that the quality of accounting information disclosure and the efficiency of capital market will be improved .The main contents of this paper are as follows:The first chapter is the introduction. It first introduces the background and significance,puts forward the research topic of the accounting information disclosure and finding the way to solve this problem. Then, on the basis of reading a lot of domestic and foreign literature,this paper expounds forefather's research results. Finally,the paper introduces the structure, main content and main contribution.The second chapter is the theoretical foundation of the whole paper. It first introduces the fundamental definitions and the great significance of the accounting information, the accounting information disclosure and the accounting information disclosure system, and then expounds the theoretical foundation of the accounting information disclosure. The third chapter analyses the present condition of the accounting information disclosure in our country's capital market. It first introduces the several parts and ways of the accounting information disclosure, and then expounds the present condition of the accounting information disclosure of listed companies. Finally, combining the real examples in recent years , this chapter analyses the existing problems.This paper thinks that the existing problems chiefly lie in the delayed, unreal, insufficient and irregular accounting information disclosure.The fourth chapter analyses the existing problems in the accounting information disclosure by game theory. It is considered that the listed companies administer, accounting and securities supervise committee are distorted and the accounting system itself has limitations. It creates a triple model by game theory to analyze the reasons of the false accounting information and suggest governing measures accordingly.The fifth chapter proposes measures governing the accounting information disclosure in our country's listed companies concretely. On the basis of the analysis of the second chapter and the third chapter, combining the implement of new accounting standards, pays close attention to the cautious and appropriate using of the fair value, and puts forward perfecting the effective supervision system of fair value; attaches importance to selecting of the accounting policies, and puts forward perfecting the investigation system of the accounting policies afterwards. Finally, it puts forward listed company internal governance and external monitoring to improve the quality of accounting information disclosure.The main contributions of this paper are as follows:(1) This paper applys the game analysis to the study of the accounting information disclosure in our country's listed companies, suggests governing measures accordingly, including inflicting severer punishments, improving the supervision efficiency and improving the independence of the accounting firm and so on.(2) Aiming at the trait that the new accounting standards introduce the fair value measure model, this paper pays close attention to the cautious and appropriate using of the fair value, and puts forward perfecting the effective supervision system of the fair value. (3) Not limiting to the accounting itself, this paper puts forward internal governance and external monitoring of listed companies to improve the internal and external condition that the accounting information is produced, so that the quality of accounting information disclosure and the transparency of the accounting information disclosure will be improved.
Keywords/Search Tags:Accounting Information Disclosure, Game Analysis, Internal Control, Corporate Governance, External Supervision
PDF Full Text Request
Related items