Xintai Electric Company's Accounting Information Disclosure Violation Study

With the rapid development of China's securities market,more companies choose to take advantage of the form of listing to get better development.However,due to the relatively late start of China's securities market,the relevant mechanisms are still not sound enough,the costs of corporate violations are relatively low,and a series of problems accompany them.For example,the problem of accounting information disclosure violations of listed companies has occurred from time to time,and repeatedly prohibited.Through the above explanation,it can be concluded that it is of practical and theoretical significance to thoroughly study the fraudulent issuance and disclosure of financial information in the capital market of China.This article takes the disclosure of accounting information of listed companies as the research object and conducts in-depth research on the violation of accounting information disclosure.Through the literature analysis method,the related documents on corporate accounting information disclosure were collated.At the same time,this article uses the case analysis method to take Xintai Electric on the Chi Next board as an example to discuss some existing problems in the accounting information disclosure mechanism of listed companies in China,and summarizes the means and motivation of the company's non-compliance phenomenon,and proposes future prevention and governance accounting.Information Disclosures Measures for violations to promote the healthy and orderly development of China's capital market.At the same time,in the course of case analysis,through comparison with previous cases,the problems existing in the case in this article can be more prominent and typical,so as to better analyze and make recommendations.However,when adding a past case as a comparison,it is not possible to guarantee the universality of the case to be added.Therefore,this article also collected enterprise accounting information from 2011 to 2016 through the official websites of the China Securities Regulatory Commission,Guotai Junan Database and Juchao Information.Relevant data disclosed by the violation and made arrangements and analysis.The full-text writing is divided into six parts.This article first introduced the research background,research purpose and significance of Xintai Electric case study,literature review,brief review and research methods and innovations;followed by an overview of accounting information disclosure,including the meaning and content of accounting information disclosure.The relevant theoretical basis also includes the types of accounting information disclosure violations;again,the statistical analysis of all accounting information disclosure violation cases from 2011 to 2016 was carried out,followed by a case-specific introduction of the case-the basic situation of Xintai Electric and the accounting.The general situation of information disclosure violations analyzed the causes of the incident from both internal and external aspects of the company,and the consequences and impacts of the incident were obtained.Finally,through the above analysis,the case studies were summarized and analyzed.Provide reasonable suggestions for the healthy development of the capital market in the future.