Research On Information Disclosure Of Ownership Events Of Listed Companies

Under the trend of economic globalization,China's economy has also developed rapidly.In the face of an increasingly open and ever-changing economic environment,enterprises are facing more serious risks.The business operations of listed companies have become more complicated,and some things have become people.The focus of attention.Judging from the overall situation of information disclosure of contingent issues in China in recent years,except for a few listed companies,accounting information violation disclosure,failure to disclose in time,inadequate disclosure is punished,or the overall accounting information disclosure is better.In 2016,the Ningbo Zhongbai violation guarantee event was exposed.The guarantee amount of Ningbo Zhongbai Concealed and related party Tianjin Jiuce was as high as 947 million yuan.It was not received by the China Construction Fourth Bureau to fulfill the guarantee responsibility.Will investigate.There are not a few cases of concealing contingent events.The continuous exposure of these incidents reflects that there are some problems in the disclosure of contingent issues in our country,which need to be addressed and work together to improve the overall level of information disclosure of contingent issues in listed companies in China..The article first analyzes the disclosure requirements of contingent events in China's accounting standards,and sorts out the relevant literature and research status at home and abroad.The identities and convictions have already attracted the attention of scholars and professionals at home and abroad,and the contingency has become a common disclosure in financial reports.information.Contingencies become the areas most vulnerable to the manipulation of listed companies because of their uncertainty.The types of contingent events are closely related to the type of industry.Different industries and different types of listed companies may have different types of events.Different people have different opinions and judgments on the same contingency,and how to carry out effective unification has become an urgent problem to be solved.However,research on this aspect is relatively early in foreign studies,and domestic research is slightly backward.Domestic research in contingent issues is still in the exploratory stage and requires more in-depth research.Therefore,this paper selects contingent accounting information disclosure as the focus of research..This paper focuses on the normative research methods,supplemented by data analysis methods.Based on the annual reports of 400 listed companies in 2015-2017,the paper analyzes the status quo of information disclosure of listed companies' contingent issues and finds out the existing problems.Analysis of the reasons: listed companies use the characteristics of uncertainty to flexibly profit or deliberately avoid tax;there are loopholes in the theoretical framework of the matter;the lack of supervision.In view of these contingent disclosure issues,some improvement suggestions are proposed from the accounting entity level,the accounting norm system and the regulatory level,to improve the level of contingent information disclosure,and to provide financial report users with higher quality financial information.