Accounting Information Of Listed Companies In China To Disclose The Effectiveness Of Research

Public company accounting refers to the information provided by listed companies reflect the company's financial position and operating results and cash flows in such areas as information. As well as audit and supervision by the departments of the company reflects the quality of economic operation. It is the types of information the user (who needs) to carry out supervision of listed companies and an important basis for decision-making, is a modern market economy is an important commodity in the service.The accounting information of listed companies to disclose a reasonable and effective for the establishment of the securities market, development, to improve play a basic role. However, the reality does not look good. First, many investors are not great importance to the quality of accounting information pros and cons, Second, many investors can not distinguish between listed companies to disclose the quality of accounting information, Third, China's listed companies to disclose accounting information is worrying, Fourth, regulatory oversight and laissez-faire. Among these are policy reasons for the system, the company also has its own reasons, more economic reasons.China's listed companies to disclose accounting information effectively or not, this is bound to affect China's securities market to smooth and healthy development. I regulate the use of empirical research and study a combination of methods, to our listed companies effectiveness of the disclosure of accounting problems. For the first time, "China's accounting information of listed companies to disclose the effectiveness of the" = "accounting information provider of effective supply" + "accounting information needs of the effective demand" + "accounting information to monitor the effective supervision" model.In this paper, what is the effectiveness of the disclosure of accounting information, the question of what, how to solve is to be analysed. Introduction by the article, the theoretical basis for the disclosure of accounting information, accounting information to define the effectiveness of China's listed companies to disclose accounting information of the validity of the analysis of the status quo, improve our accounting information of listed companies to disclose the effectiveness of countermeasures consists of five parts to the accounting Information providers, demand for accounting information, accounting information-based analysis of the three supervisors.Chapter 1 IntroductionThe main part of this article on the research background, research methods, the paper's features and innovations such as the contents of the discussion started.Chapter 2 The theoretical basis for the disclosure of accounting informationThe main part of the disclosure of accounting information related to the three theories, namely the Efficient Market Hypothesis, the theory of asymmetric information, and game theory.Chapter 3 The effectiveness of the disclosure of accounting information definedThe main part of the accounting information from the suppliers, demand for accounting information, accounting information to monitor the effectiveness of the three persons to define. Mainly: 1, listed companies to disclose the contents of the accounting information must be true; 2, listed companies to disclose accounting information must be related to the use of useful ;3, a listed company to disclose the amount of accounting information must be economically feasible.Chapter 4 China's listed companies to disclose accounting information analysis of the effectiveness of the status quoThe focus of the article as part of the chapter, mainly through the disclosure of accounting information provider, the demand for disclosure of accounting information, accounting information disclosure of the existence of the three regulators to analyze the problem, come to our listed companies effectiveness of the disclosure of accounting problems. The main conclusions are:First, through sample survey conducted by Shenzhen Stock Exchange 2007 670 listed companies to disclose information obtained accounting, accounting information disclosure than in the past year has improved, but the integrity, authenticity, timeliness is still a problem.Second, analysis of the investors in listed companies accounting information needs of the survey, I believe that China's listed companies to deal with the accounting reports have bee disclosed, but not enough to fully disclose information (such as historical information, the disclosure of financial information, important issues, and accounting data Business summary of the data, key indicators, and so on) to improve or enhance the disclosure. The listed companies to disclose or not to disclose very little information (such as forward-looking information and profit forecasts in the future, such as information disclosure, management information, such as non-financial information, information division, human resources information, and so on) the disclosure of information to meet Information needs of investors.Chapter5 Improve our accounting information of listed companies to disclose the effectiveness of countermeasuresFor that part of the fourth chapter of our listed companies effectiveness of the disclosure of accounting information exists to address specific issues, from the same provider of accounting information, accounting information needs, accounting information regulator point of view were three countermeasure to carry out the recommendations.