On Accounting Regulation Of Listed Companies Of China

Securities market is called"omen for weather"of a country's economy. It plays such an important role that its running smoothly and healthy development ensure steady and fast development of national economy. Securities market is also full of information. Its running efficiently is based on more reliable information disclosure. Information disclosure in accounting is the main content of that in securities market.The listed company's information disclosure has a great effect on the decision-making of investors.Our country's securities market is still at its early stage. Many problems appear with its development. One of the most serious problems is the distortion of the accounting information disclosure, which discourages investor, lessens efficiency of resource allocation or even worse, and disturbs the development of our securities market. In this case, it is necessary to supplement market system by accounting regulation,which has a great affect on steady and healthy development of securities market in china.It is very important theoretically and realistically to analyze accounting information regulation.Fifrt, we make study on accounting information regulation of listed companies , to find out what its basic problems are. In the meantime,this reseach also points out what accounting information regulation of listed companies is, and explains basic theorietical probelm of regulation body and it's goal and approach. Malfunction has been the problem of accounting information regualtion, it's essential for government to implement regulation on it . However, regulation under government has advantages,but also disadvantages. Government can not be out of control and should be properly monitored. Here we use the framwork of game theory to make an intial analysis on the 'degree' of accounting regulation. On this basis, we provide some approaches and suggestions for goverment to improve listed company's accounting information regulation system..