The Establishment Of The Public Company Accounting Information System Of Supervision

Since the establishment of the Stock Exchanges in Shenzhen and Shanghai in 1990, the Chinese security market has been developed greatly. With a tendency of rapid development in recent years, the number of the listed companies has reached more than 900 nowadays, which was very few at the beginning. The security market is playing more and more important role in the sound development of the whole national economy. With the quick enlargement of the scale of the security market, many problems have arisen which should be solved imperatively. Among those, the problems about the account information of the listed companies have troubled many investors for quite a long time. Unless they are solved as soon as possible, these problems will influence the confidence of the investors and have some unstable effects on the long-term development of the security market. This thesis will focus on the subject of the account information of the listed companies and analyze the problems about the quality and irregular publication of the account information on the listed companies in the security market in order to find out the exterior and interior causes of these problems. A supervisory system of account information of the listed companies should be set up to ensure the genuineness and integrity of the account information provided by the listed companies. The publication of the information in the security market should be as sufficient,timely and regular as possible. With the efficient operation of the supervisory system, the behaviors against the rules can be prevented in advance and their harm to the market will be diminished to the least. At the same time, the strength of the punishment after the event should be intensified so that the fake behaviors against the rules can be held back effectively. Thus, the investors will face a genuine and regular environment of account information when they invest in the securities. The rules of fairness, publicity and justice on account information management of the listed companies will be realized completely.