Research On The Equity Of The Shareholders' Accounting Of The Listed Company

Accounting information is the concerned reflection of the listed company's performance; it's the important means of settling information asymmetry between the information demanders and the information producers. It decides the effectiveness of capital market, the allocation efficiency of social resources, and the supply and demand balance of accounting information whether the accounting information will be fully disclosed. Then it will affect the company's value evaluation and the predication of future development. And the discloser of stockholders is the most important.Although both domestic and foreign have done some research relating to the study of shareholders'equity, it mainly based on the view of quality of accounting information, didn't deep into the Influence of capital element innovation and changes in capital transactions; furthermore, in the previous studies, they adopted the way of revision criterion, had not risen to the level of governance, also it didn't, have the influence based on the power and responsibility relations. However, they have made certain achievement, for example, it defined that the foundation of shareholders'equity research is mainly accounting report objective theory and policy-making validity theory.Along with the change in capital market development and capital element innovation, as well as the change of shareholders'equity factors, we can see that when we do some research on shareholder rights and interests, we always based on these theories:Principal-agent theory, accountability theory and information asymmetries theory. These theories play important role in aspect of shareholder equity's confirmation, measurement and disclosure in listed company. But, the foundation of shareholder equity accounting's confirmation and measurement in listed company has changed from minimum statutory capital to fair value. Besides, in listed company subscription right, equity warrant and stock purchase warrant also have important effect on shareholder equity's confirmation, measurement and disclosure.This paper analyzes the stockholders'confirmation, estimation and stock options of the listed company, and researches a way to disclose the stockholders effectively and fully. Then it will supply with more, real and effective information for investors and managers to evaluate the company's value and forecast the company's development.