Study On The Quality Of Accounting Information Disclosure Improvement Of Green-Land Co., Ltd

Off-statement information disclosure as an important part of accounting information disclosure system, has becoming a vital aspect of information which the general users can not ignored anymore. In2006the ministry of finance promulgated the new "accounting standards for enterprises" and the year of2007, the SFC also promulgated the implementation of the measures for "The listed company information disclosure management approach".There is no doubt, the perfect information disclosure mechanism and the high level of information quality can help the information users make some more advisable investment decisions.This article is based on such background, the main research is focus on the off-statement information’s role for the supplementary of accounting information disclosure system, through consulting large numbers of off-statement information disclosure literature,and understanding of its basic contents, methods and significance, I combining this with an instance. Setting Green-Land Co., Ltd as a research object,examine the details of actual financial situation, make a list of disclosure information chart,compared such stuff to the current laws and regulations and some specific requirements of the accounting rules for off-statement disclosure, analysis the problems of Green-Land company in off-statement disclosure, set it as a starting point, respectively from the authenticity of the disclosure of important matters or the time lag, the disclosure of regulatory information disclosure these three aspects make the comprehensive information interpretation and put forward some corresponding improvement measures. By redefining the disclosure of the important content and form; Strengthen the timely and full disclosure of accounting information; Specific the contents of other important information;Improve the external information supervision, from these four aspects to improve the quality of the Green-Land company’s off-statement disclosure information, further more, the Green-Land company disclosure problems are not alone, this kind of problem is reflected in many listed companies. Study and solve the problems can improve the quality of the industry and to some extent it can also have some influence and significance here.In this paper, a total of six chapters, the beginning one is a basic introduction, it give us the background and significance of the research, proposes the research ideas and methods; the second chapter is theoretical overview,mainly expounds the definition of off-statement information disclosure, content and principle and the theoretical basis behind them and some related literature reviews.The third chapter is based on the status of Yunnan Green-Land Co., Ltd, by using the off-statement information to analysis it,and make a brief introduction of the Yunnan Green-Land Co., Ltd. and introduced some basic financial information; The fourth chapter mainly through possession of information and data to find the reasons here and make some lists and analysis it; The fifth chapter is trying to stand on the off-statement information disclosure’s position combining with case analysis results, puts forward some improvements or new directions; Chapter6is a comprehensive summary of the Yunnan Green-Land Co., Ltd, at last, respectively from such five aspects which are control environment, risk assessment, the specific control activities, information and communication, internal supervision and auditing to make the final outlook.