Study On The Accounting Information Disclosure Of TB Insurance Company

With the continuous development of China's society,the insurance industry has attracted more and more attention from the society.In several opinions on accelerating the development of the insurance service industry issued by the state council in August 2014,the development of the insurance industry has been included in the overall layout of the social economy,providing strategic opportunities for the development of the insurance industry.In order to develop,listed insurance companies should attract enough investors in the capital market and obtain sufficient capital.The standard and quality of accounting information disclosure are particularly important,which directly affects the interests of investors and information demanders.Therefore,insurance companies should help investors to understand the actual situation of the company and make reasonable decisions through high-quality accounting information disclosure.However,in reality,the listed insurance company accounting information disclosure problems emerge one after another,and often occur financial fraud events,repeated prohibition,produced many negative effects.Therefore,it is of great significance to study the accounting information disclosure of listed insurance companies.This paper selects TB insurance co.,LTD.(hereinafter referred to as TB company),evaluates the quality of accounting information disclosure of TB company,and puts forward effective countermeasures for enterprises to improve the quality of accounting information disclosure based on its existing problems.This paper is composed of five modules.The first chapter is the introduction,which introduces the development trend of the capital market of the insurance industry and the research background and significance of accounting information disclosure.It summarizes the research literature and materials on accounting information disclosure of insurance companies at home and abroad,and puts forward research ideas and methods.The second chapter is about the theory of accounting information disclosure.This paper mainly introduces the meaning and characteristics of accounting information,the accounting information disclosure system,the characteristics of the insurance industry accounting information disclosure and some related theoretical overview.The third chapter introduces the basic situation of TB company,use the accounting information disclosure quality evaluation index of TB company disclosure in recent years,has carried on the concrete analysis,by studying the current situation of the company accounting information disclosure of TB,points out the problems existing in the TB company accounting information disclosure and analysis on the cause of the problem from the internal and external factors affecting two dimensions.The fourth chapter,based on the previous research,puts forward relevant Suggestions and solutions from the perspective of promoting the effective improvement of TB company's accounting information disclosure.The fifth chapter summarizes and prospects the whole paper,and points out the shortcomings in the research.In this paper,the case study method is used to study the accounting information disclosure of TB company,and the accounting information disclosure status of TB company is analyzed through the accounting information disclosure quality evaluation index.In this paper,a typical listed insurance company as a case study,and the use of specific evaluation methods to make the analysis of the insurance company accounting information disclosure more convincing.The innovation of this article is through the use of listed company accounting information disclosure quality evaluation indicators to the situation of accounting information disclosure of TB company conducted a comprehensive evaluation,this method is new,can be found that the problem of thorough and careful,and also some Suggestions in draw lessons from the advanced experience of the excellent foreign insurance enterprise,increase the countermeasure.This paper hopes to help TB company to standardize and improve the quality of its accounting information disclosure,so as to achieve faster and healthier development.