| With the continuous development of Chinese economy and the improvement of the securities market norms,listed companies have already become a very important part of Chinese modern enterprise system.At the same time,the issue of accounting information disclosure of listed companies has become an unavoidable major issue in the securities market.The accounting information behavior of listed companies is a process that enterprises provide this accounting information to stakeholders after collecting,sorting and analyzing their own financial data.Accounting information disclosure of listed companies is not only the final product of the accounting system to the outside,but also a symbol of the system.Whether accounting information is effectively disclosed is closely related to the normal operation of the securities market.Firstly,the effective disclosure of accounting information of listed companies is the basic condition of the operation of the securities market;secondly,if the securities market wants to operate normally and efficiently,then the accounting information disclosed by listed companies has a high requirement.Because accounting information is the final product of accounting system,it affects the decision-making behavior of various stakeholders,such as investors investment decision-making behavior,creditors’ credit decision-making behavior,the state’s market supervision behavior,and at the same time it also affects the various evaluation systems of enterprises.Therefore,the disclosure of accounting information has not only affected the economic interests of the stakeholders of enterprises,but also has a certain impact on the economic and social order of the country.This paper selects the listed C Coal Co.Ltd.in Chinese coal industry as a case study.Through searching for information,this paper makes a relatively detailed study and Analysis on the accounting information disclosure of C Coal Company.The first step is to analyze the current situation of C Coal Company’s accounting information disclosure in recent years.It can be seen that the disclosure of environmental accounting information is too formal in the process of information disclosure,and the disclosure of social responsibility accounting information is single,inadequate content,inadequate reporting of negative news and other issues.The second step,through the corresponding analysis to come to the main harm of these problems,damage the vital interests of investors,but also make their own image of the company is damaged,thus to a certain extent leading to the decline of the company’s share price.The third step,through the corresponding analysis of the causes of these problems C Coal Company,there are not only internal management reasons,but also some external reasons,such as the relevant laws and regulations are not perfect and the third-party supervision is not enough.Finally,in view of the causes of the problems in C coal enterprises,the corresponding solutions and suggestions are put forward.Internally,the supervisory board should be strengthened while optimizing the ownership structure;externally,the system related to accounting information disclosure should be improved,and the auditing strength of CPA should be strengthened.On this basis,efforts should be made to increase supervision and punishment.The author hopes that through the study of C Coal Company’s accounting information disclosure,not only can put forward higher requirements for the future accounting information disclosure of the enterprise,but also can make a typical case for the listed company’s accounting information disclosure of the whole coal industry,so as to play a reference role. |
