Research On New Three Board Enterprise Accounting Information Disclosed The Question

New three board as a unified national OTC in China capital market, become the perfect our country multi-level capital market system is important one annulus. New three board have made it clear that the enterprise information disclosure, which is the core of the regulation, but because our country new three board in the initial stage of the establishment and development of haven't constitute a system of perfect information disclosure rules. Foreign developed countries and regions outside the capital market perfect information disclosure system, on the basis of experience, combined with the characteristics of listed companies in China, establishing and perfecting information disclosure system as soon as possible. At present our country has not yet been introduced for the new three board market specialized accounting information disclosure standards, regulators are widespread on the new three board enterprises lack of regulation, the new three board enterprise accounting information disclosure not timely, reliable, comprehensive disclosure. This paper studies the is very necessary.After reading the new three board enterprise accounting information disclosure based on related literature, with new three board E enterprise as an example, through the E enterprise financial report in nearly three years, sums up the new three board enterprise accounting information disclosure of related problem, analyzes the main reasons for these problems. Based on the experience of the western countries OTC market information disclosure. In view of the existing problems, based on the supervision level and company level, the two level put forward the corresponding perfect suggestion, points out that regulators should perfect the supervision mechanism, and its effective monitoring measures; For the enterprise itself, should improve the internal governance of disclosure system and improve the company rules at the same time; Finally applying problems related to improvements to the E enterprise accounting information disclosure system, to validate the feasibility of the solution, in order to standardize accounting information disclosure of our country's new three board enterprise.