Study On The Evaluation Index System Of Information Disclosure In Chinese Food Industry Listed Corporation

In the recent years,"food security" is absolutely a keyword among all the news,and has gradually evolved into a hot social issue. Major food safety accidents occurfor several years, not only have already caused enormous damage to the consumers,but warned the food companies that what should be done to restore confidence ofconsumers. The answer is obvious, companies only do the transparency ofinformation can they achieve rapid development, and those mysterious enterprises,which are destined not to be trusted by consumers, let alone development.Many relevant departments have issued a number of laws and regulations tosupervise the country’s information disclosure of listed companies to improve theirquality of information disclosure, and make their management more transparent.Effective information disclosure of listed companies not only can establish a goodimage and mobilize substantial funds for companies’ development, but also reflectjustice, fairness and openness of securities markets, and can effectively reduce theinformation asymmetry between investors and operators to help investors to makewise investment decisions so that their interests can be protected, then ultimatelyensure the sustained and stable development of the financial markets.Researching on the information disclosure of food industry listed companies andestablishing a comprehensive evaluation system of information disclosure havebecome an important issue now. We can use the evaluation system to evaluate thequality of food industry listed companies’ information disclosure. It is very significantfor the companies’ self-regulatory and investors’ wise decision-making. Thisdissertation summarizes the former researchers’ achievement on this field. Then wecombined with China’s actual situation and setting the evaluation index system offood industry listed companies, which is in line with China’s actual situation. Finally,we make the empirical study of some Chinese food industry listed companies, whichreveals the rationality of evaluation index system. Then we accordingly put forwardmeasures and suggestions.