The Case Study On Ecobeauty Co.,ltd Accounting Information Disclosure Violation

Since the 20 th century,listed companies have been puzzled by the important problem of whether they can disclose the accounting information timely,completely and accurately.Information disclosure of listed companies is related to the interests of all stakeholders.Although the domestic securities market has been developing steadily in the current period,the number of accounting information disclosure violations is increasing,which also causes many serious consequences.It will not only damage the reputation and image of listed companies,but also have a negative impact on their own interests,and even cause a certain degree of confusion within the industry.High quality information disclosure can help listed companies better financing,but also reduce the information asymmetry between enterprises and investors.There is a certain relationship between the accounting information disclosure of listed companies and investors' investment decision-making.When the accounting information disclosure of listed companies is carried out according to law,certain opinions and suggestions can be given to investors when making decisions to ensure that investors' rights and interests are not infringed,so that the securities market can achieve long-term steady progress.Therefore,to reduce the non-compliance of information disclosure has become the current stage of the securities market to deal with the problem,in-depth analysis of accounting information disclosure violations is particularly important."Beautiful ecology" is one of the first listed companies in Shenzhen Stock Exchange.The company is constantly exploring transformation,and finally takes landscape architecture and municipal construction as its main business.This paper takes "beautiful ecology" as the research object,and studies its accounting information disclosure violations.This paper first introduces the research background and significance,research methods and contents,then introduces the theory used in this paper,and summarizes the papers on information disclosure;secondly,it introduces the violation of information disclosure of Meili ecological Accounting: first,it introduces the basic situation of Meili ecological,and then reviews the event of information disclosure violation At last,the paper discusses the methods of Meili ecology's illegal use of information disclosure.Again,it analyzes the existing problems of the enterprise,and concludes that the reasons for the illegal use of accounting information disclosure of the enterprise can be divided into internal reasons and external reasons.The internal reasons include the pressure of performance commitment,the pressure of shell,the pressure of capital and the imperfection of internal control system,and the external reasons are illegal Finally,after analyzingthe internal and external factors of the violation of the disclosure of beautiful ecological accounting information,the author gives the following suggestions: improve the internal control system and governance of the company,improve the cost of the violation of the enterprise,optimize the supervision and management of the government institutions and improve the supervision quality.At last,the paper draws a conclusion: the imperfect internal control system of listed companies provides opportunities for accounting information disclosure,so it is very important to establish and improve the internal control mechanism;beautiful ecology continues to restructure and expand,and then carries out public performance commitment,but ignores the real profitability of the company,and other companies need to plan reasonably according to their own resources when expanding;It is very important to establish a comprehensive supervision system to avoid information disclosure violations.It is hoped that the content of this paper can supplement the theory of information disclosure,play a warning role for the problems existing in accounting information disclosure of listed companies,and also hope that the suggestions of this paper can be used for reference for companies with similar accounting information disclosure violations,so as to reduce the occurrence of such events.