The Analysis On The Off-balance Sheet Information Disclosure Of Chinese Listed Corporations

With the constant development of market economy, people realize the limitation of the accounting statement gradually. Offering other complementary information has become the indispensable choices except basic accounting statements. the off-statement information seem more and more important too, the disclosure of the financial report has already entered the era of the off-statement information, because length of off-statement information exceed financial statement length of itself greatly already and them form very important content of system of financial report. The information announcing system of the off-statement information is important components of accounting information announcing system, so study off-statement information will play important supplementary function on completion of whole accountant information announcing system. It is regrettable that the off-statement information disclosed by listed companies in China has not really been meeting the user's needs. There are still a lot of problems, whether in theory or in practice. Therefore, it is necessary to research listed company's off-statement information.This thesis is divided into six parts to discuss, as fellows:Chapter one introduces the background of this paper, the purpose of the study as well as the status quo at home and abroad.Chapter two, starting with the relevant concept of off-statement information, the off-statement information is defined and the reasons for off-statement information disclosure is analyzed from both demand and supply, and then the need for disclosure of off-statement information is pointed out.Chapter three has analyzed supply and demand of disclosure of information of off-statement information.Chapter four points out the current situation and problems of off-statement information disclosure of China listed company.Chapter five, according to the research of the fourth chapter, the measures to improve the quality of listed companies'off-statement information in china is pointed out.Chapter six is my final conclusions of this thesis.