Public Company Accounting Information Disclosure Control Study

The information disclosure system is the core content of the regulatory system in securities market, and accounting information disclosure is the core of information disclosure system. Regulaters of the world securities market commit themselves to the accounting information disclosure to guide securities market regulation activities.However, the disclosure of accounting scandals repeated false information, causing major losses to investors, but also seriously disrupted the smooth functioning of the securities market. Now China is in the term of transitional economics, Intensely surrounding transformation always challenges Chinese accounting information disclosure regulation system. False accounting information and accounting information manipulation appears continuously do harm Chinese security resource allocation function. Thus, it is essential for us to probing regulation aim and regulation significance, compare the characters of different country's accounting information disclosure regulation, summarize their experiences of success and defeat, guide our accounting information disclosure regulation system.This paper uses the norm research method, starting from the relevant theory, proposed mandatory disclosure of accounting information, and analyzed features of foreign accounting information disclosure regulation, on the basis of a large number of studies, analyzed the status of our accounting information disclosure regulation , find the inefficient reasons of our accounting information disclosure regulation, and proposed feasible advises for strengthening the accounting information disclosure regulation.The full text is divided into five chapters, each chapter reads as follows:Chapter Ⅰ is introduction. Introduce the research background and the relevant theory of accounting information disclosure regulation.Chapter Ⅱ is the analysis of the economics of accounting information disclosure regulation. First, it compared the two different methods of accounting information disclosure regulations, proposed the necessity of compulsory accounting information disclosure regulation, and then analyzed demand and supply of compulsory accounting information disclosure regulation from the perspective of the economics.