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Research On The Violation Of Accounting Information Disclosure Of Listed Companies In China

Posted on:2018-05-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y FengFull Text:PDF
GTID:2359330536959161Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of our securities market in China,and at the same time accompanied by a series of problems also,such as listed companies accounting information disclosure violations occur from time to time and repeated.Especially in recent years,the listed company accounting information disclosure behavior emerge in endlessly,illegal means increasingly diverse,although authorities in China in terms of regulatory accounting information disclosure of listed companies also did a lot of effort,but the effect is not ideal.This article through to the CSRC’s official website in 2011-2016 all related to listed companies to disclose accounting information behavior study of 247 cases of administrative punishment book,by the methods of literature survey,comparative analysis and thematic study of the six years of data for statistical analysis to the present in regulating the behavior of accounting information disclosure of listed companies in our country exist deficiencies,using the information asymmetry theory,trust-agent theory and public goods theory as the foundation,look for the countermeasures to solve the problem,in order to improve the accounting information disclosure of listed companies in our country the status quo of violations,promote the health development of the securities market.First of all,this article elaborated the research background,significance,research content and method.After the review about the present situation of research,this paper summarizes the research of relevant theories and theoretical basis,from the CSRC on the overall violations of listed companies,the types of illegal,illegal means,the number of listed companies,timeliness and regulation violation cost,violate compasses staff for certified public accountants punishment situation in seven aspects such as system analysis the regulation of accounting information disclosure of listed companies in our country the status quo,the prohibition found violations of listed companies,the types of violations,fixed,various illegal means,the listed company in violation of the cost is low,the number of directors,supervisors and senior management personnel being punished remains high,lagging regulation,accounting firm for years and failed to carry out their duties diligently and other issues.Secondly,according to the status quo of the disclosure of accounting information in China’s listed companies,this paper analyzes the reasons for the repeated violations of listed companies in China from the four dimensions of laws and regulations,securities regulatory commission,intermediary institutions and listed companies,including: the unclear responsibility of supervision,the CSRC regulatory deficiencies,intermediary structure of poor performance,poor corporate autonomy,the company’s internal governance structure is not perfect,and so on.Finally,in order to improve the listed company accounting information disclosure violations,from the laws and regulations and the CSRC,intermediary institutions,the listed company four aspects put forward the measures about how to standardize the behavior of the accounting information disclosure of listed companies in our country,including perfecting the laws and regulations,strengthen supervision,improve the efficiency of supervision,and promote the securities intermediary to perform the regulatory functions,improve enterprise self-discipline,strengthen the construction of moral integrity,optimization of the internal governance mechanism,maintain the healthy and orderly development of the securities market.
Keywords/Search Tags:Listed company, Accounting information disclosure, Violation of regulations, Supervision
PDF Full Text Request
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