Accounting Information Disclosure Of Listed Companies

In recent years, there are several accounting scandals exposed in our security market. Accounting information disclosure cheats have been a serious trouble through the whole globe. False disclosure of accounting information has been a disaster. So, we should build a standard framework to regulate accounting information disclosure of listed companies, to prompt the quality of information disclosure, to make sure this disclosure meet the demands allocating resources, then we can solve the problem of poor information disclosure, protect investors' ownership efficiently, maintain the order of security market and keep our market optimizing resources distribution. It is a complex and arduous systematic project to prevent the deceit in accounting information disclosure, and to improve the accounting information disclosure quality. Furthermore, our stock market has not been developed and normalized well. Nowadays, it needs comprehensive measure from many aspects to improve the information disclosure from listed company. Therefore, making further research in the information disclosure from listed companies is necessary, on the foundation of predecessors' research results.The thesis involves six parts. In the first and second parts, I make a brief summary about research on information disclosure in and out border, and then give some explanations to relative conceptions about accounting information disclosure, as the foundation for further research. On this basement, I do some analysis on the relation between accounting information disclosure and security market, and point out the significance of information disclosure. In the third part, I discuss the current situation of accounting information disclosure and problem in disclosure of our public companies, together with some cases from public companies in Chengdu. In part four I analyze the reasons from four aspects: economic aspect, regulation aspect, surveillance system and corporation government. In the last two parts, I attempt to give feasible practicable measures on the basis of analysis of troubles and reasons former, and refer the new accountant criterion. From these five aspects, consummates the accounting information disclosure system, improve corporation government structure, strengthen auditing, perfect security supervise from government, improve financial reports system, I try to construct the framework to regulate the accounting information disclosure, from theory analyze to practicing in accounting reports.As we all know, it is still difficult to format a thoroughly sufficient system to regulate accounting information disclosure. It needs all the aspect related to accounting information joint efforts. Strengthening accounting education together with improving accounting information regulations, improving law together with improving ethic education, consummating outer supervise from government and government structure in public companies, only by these measures can public companies improve the quality of accounting information disclosure, and keep capital market working normally.