Research On Accounting Information Regulation Of Chinese Listed Companies

A functioning capital market should be a true and accurate, timely public disclosure of accurate and transparent market, so as to ensure that all participants in the capital markets on an equal competitive market position. Nevertheless, in recent years there are a lot of accounting frauds in public companies both at aboard and home. The problem of accounting information distortion has seriously reduced society the public trust to industry and capital market, has brought about a crisis of confidence, has disturbed the development of public companies and the normal order of stock market, has been one big social effects of pollution of society economic growth. In order to ensure proper functioning of capital markets, many countries have enacted a series of laws, regulations, rules and normative documents, to control listed companies'behavior of disclosure of accounting information. Therefore, the pattern carried out has important theoretic value and reality significance to the listed company accounting regulation.The resolution to this issue to a large extent depends on the accounting regulation adapted to the development of public companies. Therefore, the research on accounting regulation of public companies has become the hotspot that current theorists and practitioners pay much attention to together. The main body of the paper is the accounting regulation perfect research of pattern to a listed company of our current country in effect. The logic mainline is to insist that the government is the leading factor of government co-ordination type to accounting regulation. This thesis carries on the thorough systemic research about accounting regulation of listed companies, and through putting forward a lot of proposal, analyses and solutions to the problems systematically, the purpose of this paper is to keep up to improve the accounting regulation of listed companies, and to realize the accounting regulation target of protecting investors'interest in stock market, so that the standard and effective operation of the market of China is to be guaranteed.This research results from economics to seek the basic theory of accounting information regulation, explore the development of accounting information regulation in the sequence of history, agree with the existence of accounting information market failure situation, the need to implement regulates, but regulates both advantages, there are defects, which determines the manager can not do whatever they want, but should be appropriately regulated. Accounting information regulation in China is to serve for the country's macroeconomic regulation and the enterprise's internal management, great development in the securities market situation, the investor group proposed the formation of a new accounting information needs, accounting information regulation' objectives should be identified to protect the interests of investors, especially small and medium investors, not only the stock market is a common approach in developed countries, but also the new situation requires us to adapt to the inevitable choice. Mode of accounting regulation, however, rooted in specific political system, economic development trends, the legal system and culture, we need to explore national conditions suitable to China.This article focuses on the study of China's listed companies'accounting information regulation problems, are aimed at China's listed company's accounting information distortion problem and put forward solutions to applied research. In this paper, the writing process majors in normative research methods, a large amount of empirical research results based on demonstration, analyzes many issues about disclosure of accounting information and forms their own point of view base on the basic principles of economics, put forward the establishment of corporate governance-oriented, government-led coordination of accounting information-based regulation model, try to develop our accounting information of listed companies regulation mechanism and framework with a view to improving our accounting information regulation status quo, improve the quality of accounting information.This paper is divided into seven parts:ChapterⅠIntroduction. Clarify the thesis research background, research purposes, research review and other content, through the elaboration of basic issues, introduces to this discussion. ChapterⅡAccounting Information control-related theories. Mainly for defining the relevant concepts of accounting information regulation to analyze the status quo of China's accounting regulation and problems and provide a theoretical reference.ChapterⅢThe analysis of developing progress of accounting information disclosure. Through the analysis of main objective of accounting and accounting information disclosure system to provide factual basis for China's choice of disclosing accounting information.ChapterⅣAnalyzing the plight and moderation of the accounting information regulation. Mainly for the complexity of accounting information, quantity and quality, appropriation of accounting regulation, it is impossible to achieve optimal objectives of accounting regulation in practice through elaborating from different angles.ChapterⅤThe feasible analysis of corporate governance-oriented accounting information regulation. By understanding the emergence of corporate governance to analyze corporate governance and accounting information relationship. Under clarifying our corporate governance characteristics and problems, analyzing the feasibility for corporate governance-oriented accounting information regulation.ChapterⅥImproving design of accounting information regulation model. Through the analysis of foreign accounting information regulation model, proposing a specific design research on Chinese regulatory mechanism of listed companyChapterⅦConclusion. Paper summarizes the research findings and innovations, as well as the limitations of existing research and inadequacies.