Research On Accounting And Information Disclosure Of Private Equity Funds

China’s private equity funds have developed rapidly.Private equity funds have become an indispensable part of China’s financial investment field,and have an increasingly important impact on our economic development.Information disclosure is a short-board of private equity funds,but it is an indispensable link that can effectively protect the rights of investors and the stability of the financial investment market.Investors are participants in the fund market and are also the demanders of accounting information.Investors understand the operation status of private investment companies through accounting information disclosure,but accounting information disclosure is not well applied in practice,leading to investors.The equity is damaged.On the basis of theoretical research,this paper analyzes the current status of accounting and information disclosure of private equity investment funds in China,including the development history of investment fund accounting,the problems of investment fund accounting and information disclosure.Finally,taking H private equity investment company as a case,it summarizes the basic situation of H company,accounting and information disclosure.Through research,the problems of Hinvestment companies in accounting and information disclosure have been found,including accounting problems in margin financing and securities lending business.The financial assets accounting problems,the weak information disclosure initiative,the transaction costs are not fully disclosed,and the performance profit is not fully disclosed.Finally,this paper combines the accounting and information disclosure principles of private equity funds,and recommends that H-investment companies strengthen the initiative of information disclosure according to business characteristics,and improve the effectiveness of information disclosure through a series of means,which can be,but are not limited to,perfecting the accounting of margin trading,improving the accounting of financial assets,enhancing the efficiency of information disclosure,detailed disclosure of transaction costs,and full disclosure of performance profit information.I hope that through the analysis and research of this case,we can find out the problems and improvement directions in the accounting and informationdisclosure of China’s private equity industry,and point out the direction for the benign development of the industry.