Accounting Information Disclosure Research Of Enterprise On The NEEQ Market

As an important content of accounting research, accounting information disclosure can reduce information asymmetry of the capital market, and have a positive effect with high transparency financing platform for small and medium enterprises. In recent years, as a new OTC market, the NEEQ Market is developing rapidly. The number of listed companies is on a trend of exponential growth. The whole market presents a hot atmosphere. However, because accounting information disclosure rules of the NEEQ Market and supervision mechanism needs to be improved, there are many accounting information disclosure problems such as it is not sufficient, not in time and nonstandard. These problems restricted the healthy development of the NEEQ Market.At the same time, because the scale of the NEEQ Market and the numbers of enterprises expands unceasingly, the market stratification is needed urgently. On May 27, 2016, The small and medium-sized enterprise stock transfer system has been published "listed company stock transfer system hierarchical management approach(trial)". The NEEQ market will be separated of base layer and innovation layer, and will be implemented immediately. Based on certain criteria for market stratification, the corresponding accounting information disclosure has been affected. In order to suit different enterprise to implement, The NEEQ market will be put forward accounting information disclosure rules based on different levels.Through the study of the NEEQ market theory and the accounting information disclosure principle, the author discusses current rules and actual situation of accounting information disclosure of the NEEQ market in our country at present. The latest current accounting information disclosure rules will be updated. Now, accounting information disclosure rules of the NEEQ market has some problems, author compared to the United States OTCBB market and Japan JASDAQ market for reference and enlightenment. At last, the author gives some suggestions about accounting information disclosure in the NEEQ market. The author hopes to explore the problems of accounting information disclosure in the NEEQ market. In order to provide some advices, the author refers to foreign accounting information disclosure of OTC market ideas as well as the existing draft.The NEEQ market acts youthfully in domestic, domestic scholars have less research for accounting information disclosure and market internal delamination mechanism in the NEEQ market. This article is studied the accounting information disclosure of the NEEQ market stratification latest. Therefore, it helps to fill the blank of the study, and enrich the research system. At the same time, it provides a reference for the market.