Research On The Accounting Information Disclosure Violation Of Small And Medium-sized Board Listed Companies

In recent years,the development speed of domestic financial market is gradually accelerating,the market competition is increasingly fierce,and the problems related to accounting information disclosure violations of listed companies are increasingly acute.In China,the SME board is regarded as the "NASDAQ" in the future,but in fact,the accounting information disclosure of the listed companies on the SME board often does not conform to the regulations seriously,and there are various ways of violating the regulations.Although the relevant departments of our country have made a lot of efforts in supervising the violations of the listed companies,the supervision effect is not ideal.In view of this,a comprehensive analysis of accounting information disclosure violations of listed companies on the SME board is extremely critical.The first chapter introduces the background and significance of the article,research ideas and methods,and the main content of the research,and collates the literature related to the listed company's accounting information disclosure violations,including the influencing factors of the violations,the economic consequences of the violations,etc.;the second chapter defines the relevant concepts,while clarifying the theoretical basis of the article The third chapter selects 987 illegal data of 387 small and medium-sized enterprise board listed companies in 2015-2019 from CSMAR database as the research object,and systematically analyzes the status quo of Accounting Information Disclosure Violation of small and medium-sized enterprise board listed companies in China from six aspects by using comparative analysis method;the fourth chapter studies the basic situation of Accounting Information Disclosure Violation of TS company,based on the company The financial situation,the corporate governance system and the cost of violating the rules systematically analyze the main reasons and the possible economic consequences of the company's violating the rules;Chapter Five summarizes the relevant countermeasures to effectively govern the accounting information disclosure violations of the listed companies on the SME board based on the analysis of chapter three and Chapter four:(1)Further improve the corporate governance structure;(2)strengthen the construction of corporate culture,create an honest and trustworthy enterprise environment;(3)improve the supervision efficiency and strength of the CSRC,increase the cost of accounting information disclosure violations;(4)play the role of Internet media supervision.This paper hopes to provide useful reference and reference for the governance of accounting information disclosure violations of listed companies on the domestic SME board.