Study On Accounting Information Disclosure Of Listed Companies In Our Country

With the in-depth development of the economy, the number of listed companies in China is increasing,the proportion is continuously improve,the influence is gradually strengthen. Accounting information of listed companies is a direct response to its operations and financial conditions, also impact on decision-making and interest allocation of shareholders、creditors、 investors and managers.. Moreover,the quality of accounting information of listed companies also affects the effective operation of the securities market and the optimal allocation of capital resources,affects the degree of macro-policies effect the economy.The NPC、the CRSC and the Ministry of finance formulated a series of laws and regulations to standardize the disclosure of accounting information of listed companies,and put a lot of effort on monitor the accounting information disclosure.According to the Shenzhen Stock Exchange statistics,the overall quality of information disclosure in listed companies is good.Listed companies can better to understand and apply accounting standards,and disclosure financial information.More and more listed companies can in accordance with the regulations of internal control to carry out internal control and disclosure internal control evaluation information.But there are still some problems in financial information and internal control evaluation information disclosure.In this paper,firstly discussed the situation of accounting information disclosure,include laws and regulations and overall situation of financial information and internal control information.From analysis the problems in financial report information disclosure、internal control evaluation report and the supervision of accounting information disclosure.Analysis the internal and external reason of the problems.Compare with the system of accounting information disclosure in America,include laws and regulations、the system of financial information and internal control information、the internal governance structure and the supervision of accounting information disclosure, and put forward suggestions to perfect the accounting information disclosure in our country.There are four parts in this paper:Part1including chapter1.Chapter1is introducing the background、purpose and the other scholars’research of the accounting information disclosure of listed companies.Part2including chapter2and chapter3.Chapter2introducing the definition、manner、 theory and channel of accounting information disclosure.Chapter3briefly introducing the system of accounting information disclosure in America,include laws and regulations、the system of financial information and internal control information、the internal governance structure and the supervision of accounting information disclosure.Part3include chapter4.Chapter4studding the current situation and problems of accounting information disclosure of listed companies.Briefly introducing the legal system and the overall situation of financial report information、and internal control evaluate report information disclosure of listed companies.From the aspect of the financial report information disclosure、internal control evaluate report information disclosure and supervision of accounting information disclosure to research the problems.Part4include chapter5and chapter6.Chapter5analysis the internal and external reason of the problems.Chapter6combined the reason of the problems and compared with the accounting information disclosure system in America,put forward the suggestions to perfect the accounting information disclosure of listed companies in our country.