Accounting Information Disclosure System Based On IRM

The purpose that a listed company accountant reveals is to ensure that all pertinent information gets the most impartial revealing, cut down the bond market information asymmetry, improve the marketplace operation transparency, and protect the extensive investor's benefit. A listed company ought to reveal financial statement entire, accurate, timely, the decision-making to the investor information having great importance and, ensures all information users of company to accept fairness and equal pay.But a lot of listed company business behavior in involving in affecting share price is front, intentionally concealed and unreported, the opportunity choosing "have words to want to say ". We are not bad see that, major listed companies so far attach importance to information disclosure lack, in private, a few high company tubes purchase stock but not appearing in the newspapers before grave news publication. Abroad company, they view information disclosure as but the important component that investor relation manages (IRM), have a swift response to the news report affecting share prices. Abroad company meeting initiative and exchange etc. is linked up, often is convene the reporter meeting, chairman person in charge that can hold concurrent post of information disclosure of company. But a listed company, "is stir-fried God " in the homeland in share price afterwards, Dong is felt "gloomy" secretly even quilt asking about and "being absolutely ignorant of when cause, the shareholder of company may announce significant information but afterwards. How but the information that Dong secretly all does not know, is able to report to in time join an announcement? Therefore, protection small investor benefit in information disclosure has become the austere problem brooking no delay. Though our country has assumed large amount of job in recent years in the field of a listed company information disclosure formulating essential rules and regulations, the theory boundary has also made certain degree investigation and discussion , has got and fairly good effect. Do not form very good balance relation but in being still in progress since our country information reveals the construction that system and investor relation manage, in the field of the relation how to finish handling development of a listed company and information disclosure.Investor relation manages (Investor Relations Management, called IRM for short) popularizing already very much in the developed country capital market taking USA as representative, a listed company looks on IRM as one of important lifting enterprise notability means , IRM develops per se also one kind of pragmatic technology discipline in becoming Principles of Management. Chinese IRM job starting is later, hereafter in 2003, have overseen organization and Stock Exchange appearing personally a whole set of policies law and regulation, drives development of IRM energetically , more and more listed company , investor and medium start attention and take IRM seriously, the stock right getting it in gear especially in 2005 purchases reformation mark , a listed company knows the importance developing to IRM to the company , our country IRM steps into the develop rapidly stage just now , the go into about IRM increases by also gradually.The angle the main body of a book is studied from IRM comes to discuss an impact of IRM over a listed company accountant information disclosure mass , passes discuss that, the main body of a book conclusion is: That structure builds and the accounting information being put into effect taking IRM as idea reveals system is that importance making a listed company achieve really in time , revealing company information's entire , true ensures , boost information communicating with information moving mutually, weakened marketplace information asymmetry degree , the interactive benign relation realizing the company and the investor, such ability makes a listed company get investor's broad trust, ability realizes a listed company and investor's win-win , the culture advancing gradually forming mature stock right, makes overall capital market efficiency get effective rise, Drive capital market health to have order to develop thereby.