Listed Companies' Accounting Information Disclosed

This article mainly researches the prob1ems of accountinginformation disclosed by public listed companies at presentin our country and the countermeasures of standardizing thedisclosure of accounting information.The thesis simply explains the significance of studying thedisc1osure of public listed companies' accounting information, theenvironment of disclosing accounting information in our country andthe system of disc1osing the information of public listed companiesat first. Then the author interprets the qua1itative characteristicsof accounting information that are the requirements of accountinginformation disclosed by pub1ic listed companies ──reliance andrelevance. To public listed companies, the standards of disclosingaccounting information must be that they should disclose the mostre1evant information among the re1iable information. In view of thisrequirement, the author studies the key problems of accountinginformation min1y in the year1y financia1 reports in detail. Forexamp1e, some corporations adjust their profits by doing businesswith their own shareholders who control the companles, some companiespresent a false achievement with "four accruements", some high-techcompanles inadequate1y disc1ose their accounting information, a fewof companles take cheating measures in order to be a pub1ic listedcompany and etc．To Settle these questions,the author sllllply makesan analysis the causes of these problems and emphatically providesa number of concrete countermeasures from four sides below at last．Firstly,weshouldconstructPerfectandefflclent corPorategovernance．Secondly,the system of disclosing account！nginformation should be improved．Thirdly,some related departmentsshould perfect the system of supervising and guarantying．Lastly,the education ofmorals should be strengthened and the encouragementsystem should be built．...