Study On Accounting Information Disclosure Of Listed Companies In China

Accounting information is a main bord between listed companis and investors in security market, then how to perfect the disclosure of accounting information provide high-quality informaition of listed companiesis a bey topic in moden finance and accounty field. A relative normaly framework of accounting information disclosure was basicly formed after more then ten years'construction and develepment. In practice,however,many problems are still in existence,such as cooking accouns deliberetely,manipulating profits by accounying and non-accounting method,delaying disclosure time and even dodging to report to public, disclosing informaition unintegrately,which now is becoming a serious barrier in the way of market develepment.therefore it is a high time to highlight the norm of accounting information disclosure.Referring to some concerved principle of economics and combining with unlawful cases of accounting information disclosure,the author of this paper analyse the existing probloms and reasons of accounting informaition disclosure and also put forword her suggestions to that.The peculiarity of this paper lie in combing sound institution,implemend and security,then analysing it systematiclly.Lately studing the effective measures of droving the norm of accounting information disclosure.The composition and main content of this paper follow as:Chapter 1,General statement of relative theory.The author state some theoreticalprinciples concerving to accounting information disclosure and offer the explainationof phenomenon in reality,so the theoretical basis is founded here.Chapter 2,The rulesand system of accouting information disclosure of listed companies:change,currentsituation and problem.In this section,the variation of system of accounting information disclosure in western countries is reviewed,then,the arrangement of thesystem in our country is infrodueed,furthermore,the existing problems of listed companies in accounting information disclosure is also raised.Chapter 3,The analysisof reason about unnormal way of listed companies in accounting information disclosure.There are many factors result in unnormal accounting information,all thereasons mentioned exist in not only the system and also in the processing of implement.Chapter 5,Relative suggestions to normize the accounting informationdisclosure .The author point out that optional policies include:Perfecting the management of company,formulating a normal system of scientific nacessaty andhigh quality,strenthening supervision,and cultivating reasonal investors,etc.