Research On The Off-balance-sheet Information Disclosure Of ''*ST Pitu''

As an important part of the accounting information disclosure system,Off-balance-sheet Information Disclosure has become an important aspect that can not be ignored by the vast number of information users.However,with the development of accounting information disclosure,information users pay more and more attention to the prediction of uncertain events in the future,which makes off-balance-sheet information play an important role in the whole financial reporting system.Perfect information disclosure mechanism and high information quality can help information users to make investment decisions to a greater extent.Based on this background,the thesis is based on the related theories of off-balance-sheet information disclosure,namely principal-agent theory,information asymmetry theory,game theory and internal control theory.This paper adopts normative research method to analyze the problem of information disclosure outside the form of "*ST Pitu".After reviewing the events,the author excavates the problem of information disclosure violation out of the form of "*ST Pitu",and finds that the quality of information disclosure is not high.The problems such as inadequate disclosure of off-balance-sheet information,excessive disclosure of information and low level of voluntary off-balance-sheet information disclosure.The reasons are summarized,not only including the loopholes in the current system of off-balance-sheet disclosure in our country.There is also a lack of supervision of off-balance-sheet information disclosure by relevant institutions.In addition,in terms of the enterprises themselves,the corporate governance structure is not sound.The quality of financial personnel at the grass-roots level is not up to the standard,which leads to the situation of information disclosure violations outside the balance sheet.After analyzing the many reasons leading to the violation of information disclosure outside the form of "*ST Pitu",the paper combines the current situation of information disclosure outside the balance sheet of listed companies in our country.This paper summarizes some revelations for regulating the off-balance-sheet information disclosure of listed companies in China from the level of government supervision agencies and companies,including perfecting the standard system of off-balance-sheet disclosure and issuing the corresponding off-balance-sheet information disclosure standardsystem.In addition,the responsibilities of various departments should be clarified and the penalties imposed on the direct responsible persons should be increased.For listed companies,the corporate governance structure should be standardized and an internal control system in line with the actual situation of the company should be formulated.To ensure that the internal control system is effectively implemented;the company's financial staff should be trained regularly,In order to improve the professional competence of financial personnel.Only in this way can investors and creditors and other information users understand more information about listed companies,safeguard their legitimate interests from being infringed,and help enterprises absorb more investment.To raise more funds.This is of great significance to the national economic environment,the interests of investors,and the growth of enterprises.With the cooperation of all parties,we should jointly do a good job in standardizing the disclosure of off-balance-sheet information.It is hoped that this will help the development of the off-balance-sheet information disclosure system and the improvement of the usefulness of accounting information in China's listed companies.