Supply And Demand Of The Public Company Accounting Research

In these years, securities market has become the major locomotive and capital provider to our economical development and the role it plays in economical life is gradually apparent. However, there are more and more problems in the securities market. The most critical of them is false accounting information disclosure, which not only impairs the resource ration function of the securities market but also fundamentally shakes the basis of securities market development. Therefore, the research on how to improve the quality of the listed companies' accounting information is an important issue between academic and practical area. But the quality of the accounting information disclosure is the result of iterative game and mutual act between supply and demand sides. The supply and demand contradiction of accounting information is a major factor to the quality. On the basis of analyzing the relationship between the supply and demand, the thesis tries to reconcile this contradiction to seek an effective, way to improve the accounting information quality of the listed companies in our country.This thesis comply on the method of practical measure ensuing theory analysis, and detailed arrangement is as follows:Firstly, the thesis compares the supply and demand analysis discrepancy between accounting information and traditional economics, then illustrate the particular characters of accounting information.Secondly, the thesis analyzes the supply and demand relationship together with the logical unification between mutual affiliation and restriction on the background of western mature market. Meanwhile, it illustrates the root cause triggering contradiction in supply and demand.Thirdly, the thesis states the current status of the listed companies, and points out the lack of accounting information demand in investors leads to the restriction to the improvement of accounting information, which further sharpens the contradiction between the supply and demand.Finally, in allusion to the phenomenon that the center of gravity of accounting reform prefers to optimize and enlarge the supply but neglect the demand, the thesisproposes that in addition to the restriction to supply behavior, we should reinforce the cultivation of effective demand of corresponding bodies. The countermeasures in the demand are developing institute investors and cultivating financial analysts; the countermeasures in the supply are perfecting the independent director institution, establishing the shareholder collective suit institution and enforcing the construction of accounting professional ethics.