Public Company Accounting Information Disclosure

With the deepening of the reformation that aims to establish the share-holding system in China enterprises, and the gradual regulation of Securities Market, the Listed Company has become one of the most important organization forms in the modern enterprise system. Accounting information disclosure is a process that enterprise accountants collect, tidy up, process and exam accounting information of the listed company, then disclose to the interest parties. The accounting information disclosure of listed companies is not only a kind of final production that accounting information system produces, but also a sort of system phenomena. It has an connection with the efficient securities market. The disclosure of accounting information ensure the securities market efficiency, on the other hand the efficient securities market requests accounting information's high quality. Accounting information is the ultimate product of accounting system, affecting the investment of the investor, the credit of the loaner, the supervision of the government, the corporations' economy value and society value, the corporation manager performance evaluation. Therefore, accounting information not only affect to the benefits of the investor, creditor etc, but also affect to a national economic and social regulation. But there are still many problems existing in the accounting information statements of listed companies, the accounting information is scare of relevance and reliability.Accounting information disclosure has been the most important investigation in accounting since then. This text sets out from the accounting goal, analyzing the economics reason that information disclosure, studying all countries accounting information mode, taking account of national reality, and researching how to improve the listed company accounting information disclosure. This text is divided into five parts:The first part defined accounting information disclosure, introduced the accounting information contents, and listed company accounting information disclosure. The relation of the accounting goal and quality of accounting information is discussed. Analyse the theoretic meaning and the realism meaning of accountinginformation disclosure.The second part tells all countries accounting information disclosure mode, and mat enlightens our country, especially modes in the United States, England, and Germany.The third part analyses present condition of accounting information disclosure in China. Introduce the accounting information disclosure framework, the accounting information product mode, the information quality characteristic, the existent problem in accounting supervision and the voluntary information disclosure.The fourth part includes the reason that courses the false of accounting infonnation. It is explained in Game Theory and demand-supply theory.The fifth part purposes the solution that settles the false of accounting information quality. For example complete the legal system, improve the disclosure supervision, regulate the corporation governance, enrich the disclosure method, and increase the information disclosure matter.