The Research Of Accounting Information Disclosure System

The research of accounting information disclosure system not only deal with the traditional accounting theory such as the accounting goal, accounting disclosure, information quality, but also deal with a series of theory and practices such as the accounting information spread, the accounting information effect, the accounting information secrecy, the accounting information report on ken and so on.Firstly, by system economics , information economics and information spread, the dissertation research the basic theory and the importance, thinks the accounting information systems result from the activities between the accounting information provider and demander, and disclose the connection among accounting information report extent, effect and secrecy; Secondly, on the base of above, the dissertation reviews foreign accounting information report systems, analyze American and German accounting information report system characteristic, point out the use for reference; Financially, on the base of our country realism, the dissertation establishes the accounting information report systems of the public co., middle-small scale enterprise , foreign invested factory and high-technology firm.The dissertation adopts mainly the theoretic research and secondarily positivism research. The former is put in practice on the basic theory research, the abroad and domestic accounting information disclosure systems analysis and the foundation of our country accounting information systems; the later on the accounting information disclosure extent, spread speed and effect; in addition, the inquisition research is widely adopted.