The Public Company Accounting Information Disclosure Regulation

Practice and theory show evidences: Listed company's accounting information play an important role in running effectively and long-term development of stock market. Recent years, deqeitful accounting information of Listed Company failed to be forbidden, even became more and more popular. It is the best measure for protecting investors and enhancing the validity of stock market to control the information disclosure of Listed Company and improve the quality of accounting information.This paper has been divided into five chapters. In the first chapter, we introduce the theory of accounting information disclosure; in the second chapter, we discuss the economical theory on disclosure regulation. We also elaborate the goal, principles and means of accounting information control. In the third chapter, we compare three typical patterns of security control, and draw the lessons of Enron. In the fourth chapter, we analyze the status, the questions and explore the cause. In the fifth chapter, we reconstruct the controlling system of accounting information disclosure and put forward the detailed programs.