Public Company Accounting Information Disclosure Control Study

The security market of our country undergoes more than ten years of development, the public company has progressively got onto the right track on which accounting information is disclosed publicly. But the problem in disclosure of accounting information, especially false accounting information still is the primary problem which effect sound development of the security market. In my opinion, that problem in accounting information disclosure of public company emerges in an endless stream and remains incessant after repeated prohibition is because of many reasons. Firstly, economic interests incentive brings out illegal and false accounting information. Secondly, the disfigurement of the structure of corporate governance accelerates the problem in information disclosure spreading. Finally, primary reason outside the public company lies in accounting information disclosure supervising system --the deviation of supervising ideology and the disadvantage of supervise system cause a series of problems and troubles in supervising. This paper begins with relevant concept of the disclosure of information supervise in public company, and goes on commenting the different views on this theme. And then, I probe into the necessity of information disclosure supervise from theory and reality respect. In view of the existing question, I put forward some measures to strength the supervising of information disclosure.