Analysis On The Validity Of Accounting Information Disclosure Of Chinese Listed Companies

China’s securities market has become an important part of China’s socialist market economic system. And the accounting information in securities market resource allocation plays a decisive role, therefore, true, accurate and complete, timely and legal compliance of accounting information is vital for the healthy development of capital market.However, at present in our country, in terms of accounting information disclosure effectiveness, has yet to reach the ideal state.After understanding, learning, and thinking about the research results of the accounting information disclosure effectiveness in the domestic and foreign, this article, firstly, in the theoretical analysis of the company scale, dong alone in the ratio of the number of the board of directors, executive officers holdings accounted for the proportion of the total equity, corporate profitability and the audit opinion and the accounting information disclosure of listed companies is effective. Secondly, we did analysis on the effectiveness of accounting information disclosure of listed companies in our country present situation. And then, using a variety of empirical method to research the company scale, dong alone in the ratio of the number of the board of directors, executives shareholding quantity accounts for the proportion of the total equity, corporate profitability and the audit opinion and the accounting information disclosure of listed companies effectiveness. Finally, we got the influence of relevant conclusions.By this study, hope that we could contribute some efforts on looking for the deficiencies on the effectiveness of the accounting information disclosure of listed companies in our country, and raising the solution to improve on this.