我国上市公司会计信息披露有效性理由

【Abstract】wWw.shuoshilunwen.com Information disclosure in securities market has been a burning issues of research, and accounting information disclosure is always in a top priority. Accounting information disclosure takes very important role between the investors and the listed companies, so it means a lot to the investor and the whole securities market.The listed companies raise their money in openly market, so the accounting information disclosure must be much more important. The listed companies’ accounting information disclosure is key part of the securities market information disclosure system.Accounting information disclosure,it calls for the listed company report the financial management and other relevant informations in public, it must protect the interest of capital market and obey the market running order.Since accounting information disclosure is main content of securities information disclosure,the securities market is the important part of our economics. Accounting information disclosure of listed companies he a close-knit links with the national economic development. Since the market is still immature and irregular, it requires to standardized management to suit the rapid expension of the stock market and the economic,let the securities market takes much more regular step.Therefore, it needs to he studies to underline the problem for guidance.The main contents:The first part:Introduction. This section is divided into two parts, the first is the research background and significance; then is the status of the study, the introduction of the main contents and main thread, tells research methods in the end.The second part:The definition of the information disclosure effectiveness of listed company. Give definitions to effectiveness of the listed company in information disclosure from provider, regulator and demand.The third part:The present situation in our accounting information disclosure of listed company. At first is the key problem of a listed company’s accounting information disclosure, including inadequate, untruth, unfair, and not disclosure in time, our accounting information of listed company is disclosed without high quality in all. Then I give explanation for our accounting information disclosure problems of listed company, for example it will be harmful to investors’interests, broken a listed company’s public image, disturbed the order of stock market, the economic development will be endanger.The fourth part:Give a analysis to the causes of accounting information disclosure effectiveness. Take analyses from three angles to tell the reasons, I give the analysis from the provider, including the information disclosure, the cost of violation is lower, internal structure of listed company’s is not perfect, The listed company in social environment is particular and complex; Then take analyses in the demand of the accounting information disclosure, including investors can not give influence to the market, the quality of the lower; in the end take analyses in the information disclosure regulator, it just includes relevant regulations of the specific standards of accounting information disclosure is not perfect, the standard of effectiveness violations is not reasonable, third-party audits of quality is low.The fifth part:The proposals on how to improve our accounting information in the effectiveness. I will give the proposed solutions suit to the fourth part, at first, from the angle of accounting information disclosure, increased efficiency and reduce costs, enhance the self-discipline of listed companies, gives sound internal governance perfection and enhance the ability to adapt and to resist the risk; Then from the angle of accounting information demand, strengthen the supervision of investors, improved the legal awareness of investors; At last, from the angle of the regulators, improve the rules and regulations construction, supervision and monitoring system of innovation, strengthen the supervision strength.To do research in the accounting disclosure effectiveness, it will be helpful to make a decision for the investors, it will helpful to protect the legal right for the investors,it will helpful to improve management for the investors, and make sure the securities market move oothly.The purpose that take research in the effectiveness of accounting information is:Improve the effectiveness of it, and protect the interests of investors, then provide some proposals to perfect it.