Study On The Way Of List Companys' Accounting Information Disclosure In China

The security market is an important part of market economy , its degree of development is an important symbol of a nation's economy development degree. Security market is also the habitat of all kinds of information, high-quality information disclosure is the basis of security market's efficient run. The most scholars's research indicates that our security market is tend to become weakly effective market, and is during the stage of transition to half-strong efficiency market. In order to upgrade our security market's efficiency, the reform on accounting information disclosure is imperative. There are two ways of accounting information disclosure, mandatory disclosure and voluntary disclosure. Two viewpoints represent two kinds of extreme situations. Each of them has certain superiority and inferiority respectively. In our country, the primarily way of disclosure is mandatory with voluntary disclosure for auxiliary. But in practice, mandatory disclosure exposes many questions and the desire of voluntary disclosure is insufficient. How to utilizes two kinds of disclosure way and make them play their respective role,also becomes imperative.With the method of normative analysis combined with Game Theory, the thesis researches on the way of List companys'accounting information disclosure in order to perfect the Chinese accounting information disclosure system further. The thesis divides into five sections. The first part, we summarize the research by foreign economists. The second part studies the theory basis of accounting information disclosure from the angles of economics and management, like Information Economics,Regulation Economics and Agency Theory. The third part analyzes the superiority and inferiority of two kinds of disclosure way and compares with them. The last two parts thoroughly analyzes the existed problem and the reason of two kinds ofaccounting information disclosure in the reality and produced the reason, and produces the measures of solving problems.