Accounting Information Disclosure Of Listed Companies In China Legal Supervision

The accounting is increasingly important with the development of economy. Accounting information is vital for the trend of the stock market, while the information disclosures which are not normative might mislead investment philosophy of the investors. Thus, strengthen the regulation of accounting information disclosure is imperative. Discussed in the current situation, improving the legal system based on the existing situation in our country; increasing the regulation of accounting information disclosure; exploring the reform of accounting information disclosure system in order to better construct and improve the system of legal supervision in the new period is the key point of adapting the new situation in the securities market and capital market.Based on the protection of the interests of investors, this paper firstly studies the concepts of accounting information disclosure. Then, a comparison is shown between our country’s legal supervision and the one of developed countries such as Europe countries and the United States in order to find the deficiencies of the existing system in our country. Thereafter, on the basis of the comparison, analyses are given from both the direct and the deep reason about the deficiencies which are found from comparison. Finally, advices and thinking are put forward about the feasible improvements of the legal regulatory system in China.