Problem Analysis In The Accounting Information Disclosure Of Listed Companies In China And Countermeasures

The security market function of reallocation of capital is based on the evaluation of the operation results. It is necessary to get the useful information. The useful information is mainly accounting information, or other information in close relation to accounting information. Because the security market in China is not fully mature nor completely normative, and still in its initial stage; many systems are not perfect; the most of user of information are not mature; the power of government's supervision is weak; the quality of the disclosed information is imperfect. In this thesis, I first compare the situation of today?s disclosed accounting information of China with that of other developed countries. Then I try to bring forward the collectivity ways and material measure to improve the quality of disclosed accounting information. The thesis has five parts. In the first session, I expatiate on the theory of the disclosure of accounting information. In the second session, I try to discuss the characteristic of the disclosure of accounting information in other countries. In the third session, I find the reasons that the quality of the disclosure of accounting information in China is poor. In the fourth session, I put forward the collectivity ways and material measures improving the quality of accounting information. In the fifth session, I assume the direction of the disclosure of accounting information in the future.