A Research On China Private Investor's Accounting Information Demand

The information customers' demand is one of the most important foundations for the company reports research. As known to all, when improving the information disclosure of our Chinese business enterprises, It is urgent to study the characteristics of Chinese information customers' demand. However, the existing relevant research is very scarce, the research of aiming at the not professionalcustomers------ the private investors' information need is even fewer. With theeconomic globalization and accounting internationalization, the accounting environment and market background of our country have already taken place deeply, It is more urgent to carry on this research systematically and deeply.This thesis combining our private investors' information need inquisition and the data, analyzed that under the new information environment and the system backgrounds, the investing and decision-making method, the main purpose of the private investors to use company reports, the factors influencing the information demand, the hobby of information need, the evaluation to company reports quantity, and the usage, evaluation, suggestion and expectation of internet reports, etc. Then I induced the general characteristics and new features under the net environment of Chinese private investors' information needs. Further, I compared and analyze the domestic and foreign existing related studies, got the initial conclusion: the accounting information supply and the information need of private investors doesn't effectively match yet. And then set up" the private investors' information expecting gap" layer model, pointed out: The property right problem is the most basic reason of the gap between the accounting information supply and the customers' need. Afterwards, I adopted the "fishbone diagram" method to look for the origin cause on every level of "expecting gap". Further, proposed serial policy suggestions.Main work and innovations:1. The article bases on the new information environment and system backgrounds, from many angle such as the psychology of investment, behavior ofinvestment, management , property right theory ,etc. , annotate and analyze the basic problem such as the intension , attribute , characteristic and type .which have established the theoretical foundation for the research of accounting information demand.2. Sum up the typical characteristics of the private investor's general accounting information demand, introduce user's needs of online report in studying , offer online latest evidence that report study from private investors' demand visual angle, thus formed the systematic understanding comparatively to Chinese private investors ' accounting information demand.3. Comb systematically the existing relevant positive research both at home and abroad, study double comparative research both at home and abroad for the first time, and then try to explain their reasons from market background, cultural environment, difference of policy and psychology of investors, thus draw into the beneficial enlightenments, which is favorable to the expansion of follow-up relevant research.4. set up " private investors' information expecting gap ", adopt the " fishbone diagram " method and fully excavate the origin cause on every level of" expecting disparity", ponder over following questions linking closely to property right ,such as how about unify the accounting system , set up the accounting legal system taking property right as the center, how to improve the information announcing system, promote effective information disclosure , how to improve company administration structure, set up effective encouragement, and tied mechanism with property right, how to improve such important issues as the accounting supervisory system based on property right reform, etc. ,then put forward serial countermeasures and suggestions.