Research On The Compliance Of Accounting Information Disclosure Of Listed Companies Of China

In raising funds, enhancing the efficiency of resource allocation, as well as optimizingthe economic structure, securities market has played a decisive role. However, to functionit, it does require a carrier which is the disclosure of information of the company to themarket. And disclosure of accounting information is the core content of the informationdisclosure. When the investors hope that the listed companies can provide accountinginformation which is high quality to them, yet the phenomenon that the accountinginformation disclosed by the listed companies is not standardized or even non-compliancehas been staged timely, the gap between the two caused me to think that how high of thelevel of the compliance of accounting information disclosed by the listed companies of ourcountry. Therefore, research on the compliance of accounting information disclosure oflisted companies in China has a great theoretical and practical significance.In this paper, it is based on the compliance characteristics of accounting informationdisclosure and is analyzed by using the method of combination of normative and empiricalresearch. Through the study on disclosure of the accounting information which is notcompliance in securities market, we try to grasp the degree of compliance of accountinginformation disclosure in China which ultimately can promote the healthy development ofChina’s securities market.The paper consists of four parts: The first chapter is the introduction which elaboratesthe background, significance, and previous research results. Besides, it also introduced thecontribution of this article and insufficiency. The second chapter is compliance andsummary of its function mechanism. First of all, it has given the description to theaccounting information and quality of the accounting information. And it also put forwardthe basic concept of compliance. Then it went on to introduce the systematic constructionof compliance processes, the relationship between compliance and the quality ofaccounting information, as well as compliance and authenticity of the relationship. Itpointed out that compliance played an important role in the disclosure of accountinginformation. The third chapter is mathematical statistics and analysis of research. It isprimarily an empirical analysis by mathematical statistics and research which launches anin-depth analysis ranging from the frequency and types of punishment, the type ofviolation, the audit opinion and the overall evaluation and so on. Thus it summarized thefeatures exposed by different perspectives and degree of compliance of different angles.The last chapter is on policies and proposals. It obtained the analysis result based on the empirical research and made relevant recommendations from the policy level.