The Research On Disclosure Of Accounting Information About The Listed Companies

Disclosing accounting information of listed companies is that listed companies revealing their financial situation, operating result and other relevant information which should be reported to the securities authorities and social public. Listed companies summiting all-around, timely, useful and veritable accounting message could be used as foundations for investors, could be cornerstone for establishing and developing security markets, could be used ensure a virtuous circle for the social market economy. Therefore, the information disclosed by listed companies must be true, accurate, complete, and correct. Now, the listed companies understand their financial situation mainly by the balance sheet, income statement, cash flow statement, changes in shareholder's equity and other periodic reports, accounting information users primarily through the analysis of the financial statements of listed companies. However, Chinese capital market started lately, so there are still many problems in listed companies, the disclosing of false information emerging in an endless stream is an important issue. The paper put forward relevant suggestions through analyzing problems on information disclosing of listed companies profoundly, in order to promote the development of China's securities market grows healthily.Looking back the status of accounting information disclosing in China, the disclosing of accounting information is false, inadequate, and inaccurate. The paper analyzes the main reasons of disclosing listed companies'accounting information according to current realities. The first reason is interests. In order to obtain the listing qualifications, issuing and obtain more earnings, management of listed companies tend to providing false accounting information in spite of violating the " Laws of Company", the"Laws of Accounting " and other relevant regulations. The Second reason is that the laws and regulations are falling behind and lagging, and the supervising is ineffective, so listed companies disclose false accounting information with the idea that even if they were punished, the punishment is softly. The internal controlling of listed companies inadequate and mechanisms of internal controlling are weak is another important factor of false accounting information.The paper puts forward some suggestions about improving accounting information quality which reveals by listed company through analyzing. First of all, making standard system of revealing listed companies accounting information proceed from legal norm so as to let the disclosure of information of the listed company make sure that there are laws and regulations to abiding by. Secondly, we should improve internal administration structure of listed company in order to prevent false accounting message from source. Thirdly, expanding the accounting information content, so as to it could mirror all the actual appearance of listed company. Fourth, reforming the way of disclosing accounting information to making information is convenient for message user. Fifthly, improving the supervising ways which are revealed by listed company, in order to create fine external surroundings for information users.