Research On The Violation Of Accounting Information Disclosure Of Listed Corporation

Accounting information disclosure is as a company to investors in the capital market transmission of information, is the company's development, profitability and development advantages of the information to the public, available to investors and the public, so true and useful information for every benefit users are very important. So we should of listed company information disclosure behavior are strict requirements, do a timely and effective external transfer, so that investors have a more clear understanding and grasp of the development of the company, but also improve the company's good image.But in recent years the company information disclosure violations emerge in an endless stream, many of the larger public corporation because of illegal punishment by the CSRC,from Wan Fu Biotechnology, Zixin Pharmaceutical Industrial, HACL to Xinjiang Chalkis,Dalian Holdings and public corporation, the emergence of illegal information disclosure behavior, source of violations by company the temptation of interests attempt by illegal operations to obtain higher returns, but also because the company internal governance of External Company is not perfect. The illegal accounting information disclosure behavior disturbed the social order, in order to form an effective capital market, in order to establish the mechanism of corporate governance and internal.Firstly, the background and significance of the research paper on the results of previous studies and summarize the current understanding of the scholars, the research status and achievements; then the relevant concepts of accounting information disclosure is defined,and the Principal-agent theory, Information Asymmetry theory, elaborates the theory of signal transmission theory that, what factors affect the quality of accounting information disclosure. Secondly, through the analysis of the data of the accounting information disclosure of the status quo of the listing Corporation, according to the current situation and existing problems of internal causes and external causes analysis of its effects on quality of accounting information disclosure. The information disclosure violations of the Zhangzidao case, combined with the first few chapters of the theory, analyze the cause of irregularities from the defects of corporate governance and internal control failure. Respectively, from the ownership structure, corporate governance Structure, internal control system, Intermediaries Supervision and other aspects of the study, when these links to existing problem, reduce the quality of accounting information disclosure lead to violation of the disclosure of accounting information. Finally, combination of theory and case analysis, put forward how to perfect the company's internal and external governance structure, and the information disclosure system should be continuously perfected, for the governance of listed company accounting information disclosure irregularities is proposed the corresponding policy recommendations.