The Research Of The Disclosure Mechanism Of Non-financial Statements In Chinese Listing Companies

Because of the difficulty of non-financial information disclosure, most companies are not related to disclosure of non-financial information, of course, not to mention the issue of the disclosure mechanism of non-financial statements in the past long time. But with the developing of the economy and globalization, non-financial information are more and more brought to the stage of disclosure, whether because of its demand or its importance, its significance for information users is gradually increasing. At the same time, the normative system which matched the disclosure of non-financial information has not published, and the quality of the non-information disclosure is questioned, In this case this study began. Access to a lot of research to trace the source of the theory, the purpose of this paper builds the framework of the disclosure mechanism of non-financial statements and the results has been quite valuable in the process integrating the theory and practice. With economic development and environmental change, the standards information, digital information, is no longer meet needs of users, investors recognized that non-standardized information is an important value resources too.First, the paper analyzes the background and research purposes of the disclosure mechanism of non-financial statements. The development of the disclosure mechanism of non-financial statements is late in our country, and all aspects of supporting mechanism are not such perfect. The research about the disclosure mechanism of non-financial statements is still relatively small. This article will focus on the problems and the results of relevant research. And the method is norms research with extensive materials. In the second part of the paper, the main point is to evaluate the concept about the disclosure mechanism of non-financial statements. Based on the existing theory about the disclosure mechanism of non-financial statements, this paper proposed definition of non-financial content innovatively; further explore the concept of content selection about disclosure mechanism. Next, this paper analyzes on the status of the disclosure mechanism of non-financial statements and materials to find out the key nodes and to point out the reasonable Rationality and weak point. Finally, I will focus on building mechanism which is compatible with the needs of disclosure; to analyze the issues need to focus on in the construction of decision-making mechanism, enforcement mechanisms, feedback and monitoring mechanisms; to propose strategies and measures to enhance non-financial disclosure on the issue of the disclosure mechanism of non-financial statements in Chinese listing companies, and to propose tentative idea about the presentation of non-financial information in the balance sheet.The innovation of this article:In this paper, the content and scope of the non-financial information will be defined, and the Identification of the definition of standards about the non-financial information would establish. Through these, the paper persists in accounting theory in innovation. In addition, the paper also conducts in-depth theoretical study and expansion research of innovative practices on the issue about the disclosure mechanism of non-financial statements in Chinese listing companies. And one of the reasons of the research is to propose tentative idea about the presentation of non-financial information in the balance sheet.Of course, since the research of the non-financial disclosure start late, there is little relative literature about the research of the disclosure mechanism of non-financial statements, and limitation of the scope of literature and knowledge, so this will inevitably be wrong, and omissions. I hope, the teachers,and related experts are willing to correct me. I believe, with the gradual improvement of the disclosure mechanism of non-financial statements, which will be more widely used in China, and with the increase of the disclosure practice of non-financial information, the research of disclosure mechanism of non-financial statements will be deeper, more scientific and perfect.