Public Company Accounting Information Disclosure

Accounting information is the tie connecting listed company with investors, creditors and other relative aspects, disclosing accounting information in listed company is the footstone of the development of security market, its quality affects the interest of investors,creditors and the relative aspects, the operation of security market and the efficient configuration of resources. The normalization of accounting information disclosure is very helpful to maintain the securities market's order, get rid of cheat and monopolization and protect the legal right of accounting information users. Therefore, researching the disclosure of accounting information in listed company has important significance in theory and in reality for the sustainable and stable development of china's securities market.Accounting information disclosure has been one of the most important investigations in accounting since then. This dissertation focuses on the condition of accounting information disclosure, analyzes the economics reason that information disclosure, and research how to improve the listed company accounting information disclosure.First of all, the dissertation illustrates and defines the related concepts on accounting information disclosure of listed company, introduces the accounting information modes, contents and quality requirements, analyzes the related.Secondly, the dissertation represents the conditions of accounting information disclosure and the problems in disclosing accounting information of our country, and lists the jeopardizes on the distortion of accounting information. And the problems are discussed and analyzed in different aspects. And on the basis of those, the author performs the deep research on the reasons within the two aspects: external factors, internal factors .Finally, aiming at the problems and the reasons, the all-around and multi-level counter measures and advices are put forward which include external factors, internal factors.