The Discussion Of Study On The System Of Accounting Legal Obligation Of Listed Company

With the establishment and improvement of socialist market economy, the importance of accounting information is increasingly significant.To highlight the growing conflict between the different interests of economic entities due to accounting issues arising, accounting information of interest and importance in the modern enterprise, many conflicts of interest are inseparable from the use of accounting information.In order to reduce the occurrence of acts of unlawful disclosure of accounting information and protect investors’ interests,We should re-establish the confidence of the community at large in the capital markets and the accounting profession as a whole. So China’s market economy is healthy,stable and sustained development, we must be strict liability of accounting information disclosure.This article first analyzes the concept of legal responsibility for illegal disclosure of accounting information, function and form, Specific case illustrates the illegal disclosure of accounting information of listed companies in China mainly, Summarized at the same time causes problems in accounting information disclosure of listed companies in China.From the perfection of accounting information disclosed in the liability system,strengthen the administrative supervision of the government,improve the specific accounting information disclosure of the legal system as well as listed companies own arrangements to the strict liability of accounting information disclosure. So as to achieve to reduce or put an end to the illegal disclosure of the accounting information of listed companies.