Font Size: a A A

A Study Of YT Company Illegal Disclosure Accounting Information

Posted on:2018-04-06Degree:MasterType:Thesis
Country:ChinaCandidate:X H DongFull Text:PDF
GTID:2359330536459351Subject:Accounting
Abstract/Summary:PDF Full Text Request
The prosperity of the financial market has a significant effect on the development of China's economy,which has an irreplaceable position in the whole market economy.To ensure that financial markets can continue to grow steadily on the premise that the listed companies to a certain extent,to ensure that the accounting information provided by it is accurate and reliable.Therefore,for listed companies,accounting information is in a more important position,the authenticity of the information provided by enterprises will have a significant impact on the listed companies and the entire financial market.Looking at China and the world of financial markets,accounting fraud cases are not uncommon,one of the more worthy of attention is the publication of counterfeit statements.If the company issued false financial reports and information will infringe the interests of minority shareholders and even disrupt the public order of society as a whole,and will also mislead stakeholders' decision-making.Therefore,in order to ensure that the listed companies and the entire market economy can be orderly development,the company and the various departments of society should strengthen the accounting information disclosure behavior norms to ensure that the information published to the public is true.In today's era,with the increasingly obvious information,the market economy unprecedented prosperity,it can be said that accurate and open accounting information on the development of financial markets have a decisive role.Therefore,strictly regulate the disclosure of accounting information and information quality will ensure the rational allocation of resources and the continued development of financial markets has a crucial role.The research method applied in this article is a combination of theoretical analysis and case study,to a certain extent combined with quantitative analysis and qualitative research methods,and on this basis,the case of this paper to make a profound study and analysis,and then sum up some of the Listed companies healthy and sustainable development of favorable recommendations.The analysis of this article is the first of all the previous research results in accounting fraud;followed by some of the information on the company's information on the basis of violation,at the same time,summed up to cover all listed companies Enterprises to carry out accounting information false false means,as well as to the market economy adverse effects;again,select YT Industrial Company as a case,the company's basic situation and violations described,and further analysis of its accounting information for illegal disclosure Behavior motive.Finally,through the relevant theoretical research and analysis of the case,thecompany of this violation made a few comments:(1)to improve the layout of the board within the company to enhance the reliability of the information provided;(2)to enhance external governance institutions,to further ensure the provision of accurate accounting information;(3)to strengthen the supervision of the legal department,the timely revision of corporate standards;In addition,further elaborated by YT Industrial Company to provide false accounting information case inspired by the case.
Keywords/Search Tags:Accounting information, illegal disclosure, information asymmetry, policy recommendation
PDF Full Text Request
Related items