The Discuss Of Accounting Information Disclose Based On Chinese Small And Medium Enterprise Board

On the May 17,2004, The Chinese Small and Medium Enterprise Board. Second was founded in the Shenzheng Stock Market. As the listed company, most was the high-tech and household company, which require high information disclose for the public.The aim of this paper is that to found the deficiency of accounting information disclose in the Chinese Small and Medium Enterprise Board. Second. And then bring forward the opinion of mine. The author uses descriptive approach, compare analysis approach and normative approach three research approach for this paper. The innovation of. this paper is that using the new data to show the shortage about the accounting information disclose. Concerning the relating parties and their transactions, it should be disclosed according to three basic principles: substance over form, materiality, exception. Concerning the intangible assets and the R&D expenses, it should improve the finance report. For example, the R&D expense may be listed in the income statement.The dissertation constitutes of 5 parts as following:Part 1 is an introduction, summarizing research significance and background, research issues, research methods, research innovation and the shortage of dissertation.Part 2, look back to the history of the Second Board in the world and analyzes the background of Chinese Small and Medium Enterprise Board. Second, analyzes the basic characteristic of listed company of the Chinese Small and Medium Enterprise Board and introduces the basic rule about the information discloser of accounting.Part 3, analyzes the content of the Stock Company discloser information. The author use the case to introduce the problem about the information disclosed.Part 4, the author point out the plan that could be offset the shortage of the information disclosed by the company.Part 5, it is the conclusion for the dissertation.