The Discussion Of The Listed Company's Accounting Information Disclosure Standards On The Base Of The Protection Of Medium And Small Investors' Rights And Interests

U.S. subprime mortgage crisis triggered a serious global financial tsunami, the global stock market jittery, in a pathetic state, instantaneous evaporation of trillions of stock market wealth, millions of investors, especially small investors suffered heavy losses. Share holdings in the securities market as the number of small and very scattered individual small investors is difficult to participate in company governance, while large shareholders of listed companies control the use of the status of management in the company to make smaller investors are not conducive to those decisions, which can lead to small investors, the disclosure of accounting information as vague or even false information is not timely to small investors rights are infringed. with capital, professional knowledge and disadvantages of infringement by institutional investors, small investors, this multi against not only not get a reasonable return, and often even into the capital have been eroded more than half, or even lose everything.Despite the U.S. sub-prime crisis triggered a global financial tsunami seriously affected continues to expand in the face how to protect the interests of small investors, this international problem, countries have to find ways to seeking effective system to protect the legitimate rights and interests of investors stable and healthy development of financial markets. The specification of the quality of accounting information directly affects the vital interests of investors. Therefore, by studying the small investor protection and disclosure norms of the problem of accounting information, one can regulate the information disclosure system of listed companies, listed companies to improve the quality of accounting information. Second, can improve the accounting information disclosure in the specification process, the protection of interests related to people, especially small and medium investors in the interests of investors, in order to minimize information asymmetry caused by the low of the efficiencies andinefficiencies to improve securities business stable and healthy development. This multidisciplinary perspective on Chinese Listed Companies Information Disclosure of medium and small investors, in promoting the transition of information disclosure of listed companies outside government control norms and institutional innovation, speed up the accounting information disclosure norms and investors Protection relations structure reform has very important practical significance.In this paper, a large number of absorption based on the results of previous studies, the information disclosure of listed company's accounting standard on the protection of small investors, to regulate research in the main, use of standard manner with the inductive logic and game theory research methods, summarized the relevant literature; and logical deduction, this paper uses the basic management and economics research methods, first sort out the literature review, then information disclosure of listed companies and small investors, protection norms and basic theory and the Ministry of the actual situation in our country based on the protection of small investors, accounting information disclosure of listed companies in China normative analysis, summarized our standard accounting information disclosure of listed companies the main problems, and accounting information of listed companies to disclose the causes of non-standard analysis, drawing on the basis of small investors, the protection of foreign accounting standard based on information disclosure, made on the final accounting information disclosure of listed companies code, strengthening the protection of small investors of a number of recommendations:The formation of a scientific and rational system of accounting information disclosure mechanism;Improve the system of accounting information disclosure standards; Strengthening the accounting information to punish violations; Gradually increase the intensity of listed companies delisting; Improve the regulatory system of information disclosure of listed companies accounting standards on the protection of small investors; Development cpa anuditing system and strengthen the superviory role of intermmediariesThis paper is divided into five parts, each part of the following major elements:The first part of introduction, this section first introduces the research background and significance, then on a literature review, and research ideas and research methods generally do introduction, the last of the basic framework of this article a brief description.The second part of the accounting information disclosure standards and to protect small investors, an overview, this part of the preliminary analysis of accounting information disclosure standards and to protect small investors, the theoretical basis, and using game theory analysis of accounting information disclosure norms discussed and on the relationship between the protection of small investors.The third part is based on the protection of small investors, accounting information disclosure of listed companies normative analysis, analyzes the protection of small investors, listed companies in China Perspective of Accounting Information Disclosure of the existence of the status quo problem and its causes. The fourth part is based on the protection of small investors, foreign accounting information disclosure norms, according to the United States and China, accounting information disclosure system of norms contrast, get accounting information disclosure norms for the protection of small investors, learn from experience.Part V is on China's listed company accounting information disclosure norms to strengthen proposals for protecting the rights and interests of small investors:The formation of a scientific and rational system of accounting information disclosure mechanism;Improve the system of accounting information disclosure standards; Strengthening the accounting information to punish violations; Gradually increase the intensity of listed companies delisting; Improve the regulatory system of information disclosure of listed companies accounting standards on the protection of small investors; Development cpa anuditing system and strengthen the superviory role of intermmediari-es...