Study On Accounting Information Disclosure Of Listed Companies In China

The accounting information is the core of information disclosure of listed company. It plays a fundamental role in the development of securities market. The normalization of accounting information disclosure is very helpful to maintain the securities market抯 order, get rid of cheat and monopolization and protect the legal right of accounting information users. This dissertation takes the normalization of accounting information disclosure of listed company as one comprehensive system engineering. Aiming at the existing problems, it proposes some measures to improve the accounting information disclosure. The dissertation is composed of three parts. The first part (chapter one) outlines the meanings, functions and principles of the accounting information disclosure of listed company. The second part (chapter two and three) gives a detailed description the present situation. Chapter two introduces the present law system for the accounting information disclosure and its basic content. Chapter three analyses the existing problems in the accounting information disclosure. The third part (chapter four to chapter seven) brings forward some possible measures to solve the existing problems and tries to provide a comprehensive solution. Chapter four indicates to improve and perfect the law system for accounting information disclosure can be the first step to take. Chapter five tells that the most direct and effective way to improve the quality of accounting information disclosure is to enhance the supervision and regulation. Chapter six points out to improve the quality of listed companies is an effective way to enhance the quality of accounting information disclosure because the quality of the accounting information disclosure largely depends on the quality of the listed companies. Chapter seven proposes that to cultivate mature and rational investors is also indispensable for normative accounting information disclosure.