Research On Regulation Of The Voluntary Accounting Information Disclosure Of Listing Companies In China

Different from the mandatory information disclosure, the biggest feature of thevoluntary disclosure of accounting information is the operator may choose disclosure ornot, In other words, the company can decide whether to disclose and disclose how much.If we only consider this side, the regulation of the voluntary accounting informationdisclosure is not significant. However, if we consider that from another perspective, themain purpose of voluntary disclosure accounting information is to improve the corporateimage, let more people know them and attract more investors, so they are willing todisclose. However, the quality of voluntary disclosure is not good, because of this;investors make the wrong decision in investment choices, and restricted the developmentof China’s securities market. If the listing Corporation of voluntary accountinginformation disclosure does not regulate, the stock market will existent a large number offalse information. Some years later, it is hard for Investor to make decision, and then theywill lose confidence about the stock market. Strengthen the listing Corporation voluntaryaccounting information disclosure regulation have many benefits, such as guarantee thequality of information disclosure, provide reliable basis for investor’s decision, enhancethe financing ability., reduce the financing cost, and healthy development of the securitiesmarket.Therefore, strengthen the disclosure of accounting information management;especially the voluntary accounting information management is important. There are somany people is interested in this.This paper is divided into five parts:The first part is to introduce the research background and purpose, literature review,research content and method, research frame and the innovation point.;The second part is an overview of the theory, including the concept, the voluntaryaccounting information disclosure and supervision content, purpose, and introduces somebasic theories on the basis of asymmetric information, signal transmission, control theoryand so;The third part is the present situation of listing Corporation of voluntary accounting information disclosure and supervision, the article selected122listing Corporation,analyze the present situation of the disclosure and supervision.The fourth part is the analysis of the main problems of the listing Corporation ofvoluntary accounting information disclosure regulation the existence the question and thereason, elaborated analysis of the causes of the listing Corporation of voluntaryaccounting information disclosure regulation of the status quo, existing problems andissues;The fifth part is the experience of voluntary accounting information disclosuresupervision system and reference in American and England.It include the enlightenmentto our country.The sixth part is the suggestion about supervision of voluntary informationdisclosure, I hope it can strengthen the accounting information disclosure regulation, andcan guarantee the quality of information disclosure in a certain extent.