Research On Enterprise Accounting Information Disclosure Of New Third Board Market

In China,the new third board market is a trading place to provide stock transfer services for the unlisted SMEs.Since the expansion of the new three board market in 2013,the number of listed company has increased rapidly.By the end of 2016,the number of listed company has exceeded 10000.However,the large number of listed company has also led to some poor qualified companies adulterating into the new three board market.The new third board accounting information disclosure problem is increasing,which has attracted the attention of many parties in the market,it also has a serious impact on the healthy operation of the market.It is hoped that we can help reduce the information asymmetry problem in the new three board market by case analysis,improve the quality of information disclosure and the resource allocation efficiency of the new three board market.In this paper,on the basis of the research of the new three board market accounting information disclosure,and the current situation of accounting information disclosure at home and abroad,the paper analyzes the problems existing in the new three board market accounting information disclosure,and finds out the reasons behind the specific problems.The results show that the third market of China's accounting information disclosure of listed major false financial information disclosure,lack of timely disclosure of related party funds,not in the standard management and independence and other aspects of the problem,it is related to the excessive concentration of corporate control,its own interests and the lack of voluntary disclosure of information consciousness.From the accounting information disclosure of foreign OTC market ideas and existing draft,the corresponding countermeasures are put forward from the aspect of disclosure system and the market responsibilities of new three boards,in order to enrich relevant research theories and provide suggestions for the feasibility of accounting information disclosure after stratification of new three boards.