| Accounting information disclosure is a basic requirement and one of the. supervisory and administrative measures to the Listed Companies that the increasingly-fledged stock market can execute. It is also the most forceful embodiment of the open principle; which is one of the three principles of "open, fair and impartial principles" in the securities market. The dissertation is divided into four chapters.Chapter one introduces mainly the origin and functions of accounting information disclosure of the Listed Companies. This will make us know accounting information disclosure roughly. The author attempts to canvass some of the basic theories in Chapter two in regard to accounting information disclosure of the Listed Companies. Part A of chapter two mainly discusses the disclosure standards of accounting in formation disclosure, and makes a concrete analysis from four aspects. Part B of this Chapter notes the causes of accounting information disclosure, and expresses the idea: "Why the Listed Companies must execute the accounting information disclosure?"Chapter three focuses on the bodies, content and system in connection with accounting information disclosure; that is to say how to disclose the accounting information. Part A of the chapter discriminates the bodies of the accounting information disclosure. In part B of Chapter three, we sketch an outline called accounting information disclosure system. Chapter four is the last part of the dissertation. This chapter examines the selections of law liability when the accounting information discourse system of the listed companies is broken, and raises related recommendations to Chinese securities legislation. A mature system of securities regulation shall attain a reasonable balance between deterrence and compensation, because a mature system of securities supervision and regulation must require that investors who suffer harm because of an issuer's failure in complying with regulatory requirements be compensated for their losses. |
PDF Full Text Request