Supervision Of Accounting Information Of Listed Companies In China

Based on a theoretical analysis of the importance of accounting information surveillance of the listed companies, this article further analyses the present situations and problems of the listed companies' accounting information surveillance in our country in order to diagnose the roots and the make-up mechanism of the mal-disclosure of accounting information in the security market. In all, inaccurate accounting information and mal-disclosure of accounting information is the result of the choice of benefit-body' self-interest behavior, but why the self-interest behavior will produce the irrational result, is the main question that the article wants to solve. Then how to change the irrational result and how to improve the accounting information surveillance of the listed companies is the article's other main question. This article is totally divided into five parts, the concrete content as follows: The first part is the synopsis of accounting information surveillance. It first introduces the concept, surveillance's main body and object, content, target and introduction of content aspects. Then it introduces theory of effective market in the accounting information surveillance theory, which is the premise of the existence of accounting information surveillance. Finally, it introduces the principal-agent theory which is very important theory in accounting information surveillance theory.The second part introduces the present situations and the flaws of accounting information surveillance in the listed companies. It first analyses the present situation of accounting information surveillance which mainly elaborates three aspects about security legislation, accounting standards and auditing standards, and the system of accounting information surveillance in country. Then in analyses the flaws of accounting information surveillance system. Finally it analyses the present situation of accounting information disclosure in listed companies and decrypts the serious of mal-disclosure of accounting information.