Research On Voluntary Accounting Information Disclosure Of Listed Company In China

At present, the deepening of economic globalization lead to the financing range of the capital market is more and more widely. The extent of the financing of listed companies has breakthrough the domestic limitation. Now, the scope of finance has reached the international securities market. The expanding of the financing scale result listing companies face more and more investors,the demand of information to the investors become more and more diversified. The mandatory accounting information disclosure in the past hasn’t been fully met their information needs. Therefore, the listed companies revealed some voluntary accounting information increasingly to supplement the mandatory information. Domestic and foreign scholars pay more and more attention to the voluntary accounting information disclosure of listed companies.This article first summary the voluntary disclosure theory of accounting information of listed companies, and then in accordance with the general idea of putting forward the problem, analysis of problem-to solve the problem. As a whole, the paper from the six parts to carry on the discussion to the voluntary accounting information disclosure of listed companies in China.Chapter1:Introduction. This chapter illustrated the research background and target, literature in China and abroad, content and method, research frame and innovations etc.Chapter2:The basic theory of voluntary accounting information disclosure of listed company. This chapter illustrated the concept and theoretical base of voluntary accounting information disclosure of listed company.Chapter3:The current situation analysis of voluntary accounting information disclosure of listed company in China. The main problems of voluntary accounting information disclosure of listed company in China were:The desire of voluntary accounting information disclosure is weaker; The content of voluntary accounting information disclosure is not sufficient; The correlation of voluntary accounting information disclosure is not strong and the reliability of voluntary accounting information disclosure is not high. The reasons of these occurring problems were:The demand of voluntary accounting information is not high to investors and other stakeholders; Lack of effective incentive and constraint mechanism to the management; The laws and regulations of voluntary accounting information disclosure of listed company is not sound; The deficiency of quality regulation of voluntary accounting information disclosure etc.Chapter4:The international comparison of voluntary accounting information disclosure of listed company. This chapter compared the regulation and content of voluntary accounting information disclosure of listed company including the United States, British and Germany. So as to provide the reference for China’s voluntary accounting information disclosure regulation.Chapter5:This part is the countermeasures and suggestions, by researching the voluntary accounting information disclosure of listed company in China, aiming at the existing problems of voluntary accounting information disclosure, in order to guide the practice of our country’s accounting information disclosure better and so as to improve the quality of voluntary information disclosure in China, the author put forward the following suggestions:To improve the validity of the subject of information needs; establish the incentive and constraint mechanism of voluntary accounting information disclosure; accelerate the construction of regulations of voluntary accounting disclosure and enhance the supervision.Chapter6:The sixth part summarizes this thesis, and points out the shortcomings of this paper and the disappointment.