Comparative Study Of Enterprise Income Tax Of High-tech Industries In China And The United States

Information disclosure of listed companies to ensure that the securities market efficiency and fairness is very important and effective information disclosure system can protect the interests of investors, effective constraint the behavior of the company and other relevant personnel’s behavior, can promptly and accurately to guide capital flows to the high efficiency of enterprises, so as to achieve optimal allocation of resources. Accounting information disclosure is the core content of information disclosure of listed companies, only to ensure the integrity real timely disclosure of information, to form an effective securities market. The aim of this paper is combined with our country small and medium-sized enterprise board, the specific content of the accounting information disclosure based on the experience of the KOSDAQ market accounting information disclosure system, find out the board small and medium-sized enterprises in deficiency of the existence of accounting information disclosure system, and proposed own view and solution.Small and medium-sized enterprise board accounting information disclosure system in our country mainly the following several problems, such as accounting information disclosure system is not perfect; Inadequate disclosure of accounting information; Accounting information disclosure is not in a timely manner; Accounting information disclosure is not true; Accounting information disclosure violations cost low status. According to the above problems, and puts forward the Suggestions of perfecting our country’s accounting information disclosure system of small and medium-sized plate, such as perfecting the system of accounting information disclosure of listed companies; Perfect the listed delisting rules, reduce the small and medium-sized boards of listed companies financial pressure, optimizing public resources; Strengthen the supervision of information disclosure and heavy penalties for illegal behavior; Establish a complete accounting information disclosure supervision system; Strengthen the information disclosure regulation; Strictly regulate the accounting information disclosure is the legal responsibility. Strengthen supervision of the accounting information disclosure of listed companies, improve the quality of accounting information disclosure is a long-term and complicated system engineering, must be conducted from the aspects of the information disclosure unified coordination and comprehensive balance, to constantly improve the quality of accounting information disclosure, ensure the accuracy of the accounting information disclosure, adequacy, completeness, timeliness and effectiveness, and can effectively protect the interests of investors, enhance investor confidence in securities markets, better service to users of information, so as to effectively promote reform and opening up and stable development of the securities market.