The Analysis About The Government Regulation Of Financial Information In The Listed Companies

The stock market of China has made great progress during the past20years，there are already more than2500stocks listed on the stock market now. But there arestill many problems in the securities market.These problems exposes that our countrysecurities market of government supervision function not perfected and low efficiencyof regulation,and it reveals the defects of our country securities market governmentregulation system. As can be seen, the development of China stock market is veryquickly, whether the bubble exists behind the prosperity, has gradually become themarket problems. Listing Corporation general with a standardized corporategovernance structure is known, but the false disclosure of information, fraud has beenhidden in many companies all performance behind. Investors and regulators need topolish eyes, the stock market also needs "315". In recent years, emerge in an endlessstream of financial fraud problem of listing Corporation, trash stock will continue todilute the funds in the stock market, small and medium-sized investors money hasbeen looted, the government must be solved timely for the effective supervision of thestock market. Government departments of the inspection and supervision of thedisclosure of financial information, strengthening the supervision and punishment, isof great significance to solve the problem of information disclosure of securitiesmarket.In this study, the new public management theory as the basic theoreticalfoundation, that the new public management theory, fully competitive market existsonly in theory, essential management and regulation role in real government of themarket, government intervention is necessary and the value of existence. Nowadays,market reform, and promoted the transformation of the traditional relationshipbetween the government and the enterprise, the functions of the government from thepolitical rule gradually to the public management, the economic management functionof the government in the new stage. Government interventions to standardizeenterprise behavior and avoid market risk, the government and the enterprise is notantagonistic relationship, and should be interdependent, cooperative relations ofmutual depend on, the relations between the government and enterprises change inaddition to the common rules of the evolution of relationship between governmentand enterprises follow under the condition of market economy, also has the Chinese characteristic. The accountant developing history makes us realize that thegovernment regulation has played an important role in accountant standardizedprocess， but the government will have someone own defect that can not beovercome.Starting from the accounting，the paper study how the governmentstandardize the market and preserve the fair market frame by regulating theaccounting，The result will have a very realistic meaning and theory meaning·...