Norms Of Accounting Information Disclosure Of Listed Companies In China

With the deepening of the reformation that aims to establish the share-holding system in China enterprises, and the gradual regulation of Securities Market, the Listed Company has become one of the most important organization forms in the modern enterprise system. Accounting information disclosure is a process that enterprise accountants collect, tidy up, process and exam accounting information of the listed company, then disclose to the interest parties. The accounting information disclosure of listed companies is not only a kind of final production that accounting information system produces, but also a sort of system phenomena. It has an connection with the efficient securities market. The disclosure of accounting information ensure the securities market efficiency, on the other hand the efficient securities market requests accounting information's high quality. Accounting information is the ultimate product of accounting system, affecting the investment of the investor, the credit of the loaner, the supervision of the government, the corporations' economy value and society value, the corporation manager performance evaluation. Therefore, accounting information not only affect to the benefits of the investor, creditor etc, but also affect to a national economic and social regulation. But there are still many problems existing in the accounting information statements of listed companies, the accounting information is scare of relevance and reliability.Accounting has been the most important investigation in accounting since then. This text sets out from the status of accounting information disclosure, analyzing the economics reason that information disclosure, studying all countries accounting information mode, taking account of national reality, and researching how to improve the listed company accounting information disclosure. This text is divided into five parts:...