Public Company Accounting Information Disclosure System

The system of Information Disclosure is the foundation stone of the supervision system of the main security markets in the world. And the system of Accounting Disclosure is the core of the system of Information Disclosure. The system of Accounting Disclosure is various in each country because of the different politics, economy system, economy structure, cultural tradition and law circumstance. And different supervision systems put up the different adaptabilities in dissimilar capital markets. For the sake of more deeply analysis of the whole system, we will mainly study from two points of view. One is the constructing of the law system of the system of accounting disclosure, another is the main bodies of the supervision and moreover divide the supervision of the accounting disclosure into three levels: judicatory supervision, governmental supervision and self-disciplined supervision.The supervision of the accounting disclosure is the crossing field of the accounting supervision and the capital market supervision. The aim of the accounting supervision and the capital market supervision is uniform. "The rights and interests protecting of the investors" is the most important for the development and expanding of the capital market. So the counting supervision and the capital market supervision will aim at the "The rights and interests protecting of the investors". Different economy and culture of different countries forms different characteristic economy. Because of the different foundations of the system, the status of the capital market in recourse collocating is different. So the aim, the modes, the instrumentalities of the capital market supervision and the accounting supervision will be different.Based upon the above comprehension, this paper will mainly use criterion analysis and comparative study methods, firstly discuss the theory foundations and the constructing of the system of Accounting Disclosure in the frame of the capital supervision and the accounting supervision. Then compare different capital market conditions, political and economy system, law and culture traditions, analysis the different system building and designing of the accounting disclosure and the supervision, and the reinforcing of the governmental supervision and the setting up atlarge of the extending of the governmental supervision institution------self-governedcivilian supervision institution, and the development direction on the foundation of each country's characteristic system. At last, on the base of above discuss, this paper will simply analysis the disfigurements, the problems in the constructing process ofour country's accounting disclosure system and supervision. And moreover, this paper brings forward some advises from three aspects: the capital market constructing, the system of rules of the law constructing about the accounting disclosure system and the supervision bodies constructing.