Analysis On The Violation Of Accounting Information Disclosure Of Yaxing Chemical Company

The vigorous development of capital market is of great significance to promote the progress of China's overall economy.The decisive premise to ensure the sustainable and stable growth of capital market is that each listed company can provide reliable,sufficient and accurate accounting information to the outside world.Therefore,the quality of accounting information disclosed by listed companies is in a relatively important position.Accounting information can reflect the company's operating conditions from multiple perspectives,and it is a data language for communication with stakeholders.The authenticity of accounting information disclosed by enterprises can have a profound impact on the company and even the entire financial market.At present,with the rapid development of the capital market,accounting information disclosure violations often occur and are not prohibited.which has caused economic losses to many investors and hindered the sound development of the capital market.Through the above elaboration,we can know that it is practical and theoretical to have a further research on the accounting information disclosure of listed companies in China.In this dissertation,the listed companies' accounting information disclosure violations are selected as the research objects,and the theory and cases are combined to analyze.First of all.using the method of literature analysis,this dissertation collates the literature and theoretical basis of accounting information disclosure of listed companies,which provides the theoretical basis for the following dissertation.Then combined with the actual case.Yaxing Chemical Company,starting from the quality requirements of accounting information disclosure,through the analysis of the changes in equity,financial situation,violation records over the years and some other aspects of Yaxing Chemical Company,this dissertation discusses the areas that need to be improved in the current accounting information disclosure supervision.Finally,based on the relevant theoretical research and case study,this dissertation puts forward several suggestions for the company's incorrigible violations:(1)Company should improve its equity structure,improve its internal control mechanism,and enhance its self-discipline.(2)Regulators should strengthen the external supervision,improve the supervision efficiency and apply a more severe punishment.(3)The government should improve the relevant laws and regulations,so that the relevant agencies can abide by the law and enforce the law strictly.