Research On Management Accounting Information Disclosure Of Listed Company

The investors' decision must be based on effective information disclosured in time, accounting information plays a more important role in information disclosure of Capital markets. However, With the development of economic and social environment changes, the growth of investors and Stakeholders, economic activities are becoming more and more complexing. Financial accounting information can't meet their needs,so they have a strong desire for management accounting information,Objectively, management accounting must provide more extensive information.So, accelerating the research of management accounting disclosure has becoming an important research topic among the theorists and practitioners. This paper starts from the theoretical origin of management accounting disclosure to analyze the driving force which influces the supply and demand of management accounting iformation.Then, the article investigates the current situation and exsiting problems of Listed Companies'management accounting disclosure in China,and also analyze the causes for the existing problems.Based on this,this paper proposes series of suggestions for constructing the system of management accounting disclosure, and puts forward some measures to perfect management accounting disclosure.