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Research on the Legal Regulation of Listing Corporation Accounting Information Disclosure in China

Author: WangShanShan
Tutor: WangLiJun
School: Hebei University of Economics
Course: Economic Law
Keywords: listing Corporation information disclosure legal supervision
CLC: D922.291.91
Type: Master's thesis
Year: 2014
Downloads: 9
Quote: 0
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Since1991, the Shanghai and Shenzhen stock exchanges have been established, China’s listing Corporation began formal disclosed accounting information. After20years of development, China’s listing Corporation accounting information disclosure systemfrom scratch, never sound to the relatively sound, to a certain extent, guarantee thehealthy functioning of the capital market, promoting economic progress. But we shouldbe fully aware of the listing Corporation, China’s information disclosure system in many disadvantages and the emergence of many problems, such as: since the1992Shenzhen fields due to financial fraud became the first company China suspension, our country appeared a lot because of accounting information disclosure of the company.In2001, China’s then prime minister, Zhu Rongji at Shanghai National Accounting Institute and the National Accounting Institute in Beijing to inspect personally wrotethe motto "don’t do false account","don’t do false account" should be on every accounting should follow the most basic occupation morals, now has become the highest standards for School of accounting personnel and accounting of a prime minister, severity accounting information is not true, objective, fair, unreliable problem.Accounting information disclosure of listing Corporation in China there are incomplete disclosure of information, inaccurate, not timely, not just problems. Listing Corporation accounting information disclosure of the reason why there are so many problems, legal regulation and China does not reach the designated position has the very bigrelations, it is not difficult to find the legal supervision system of our country is notperfect, the specific performance in: there is lack of legislation, punishment is not enough, the internal governance mechanism is not perfect, legal system, system of external audit the relevant civil procedure is not perfect. In China system is insufficient, weshould be the corresponding perfect relevant system, the western developed countries in the same area system settings should arouse our attention. After study the United States, Britain and Japan, accounting information disclosure inspired legal supervision toour country as: established in line with its own national legal system, coordination of government regulation and self-regulation, the regulatory authority, set up special supervision mechanism, civil liability. Through research we find the perfect method, legal supervision of the listing Corporation accounting information disclosure in our country:the establishment of a scientific and complete legal system, expand the self regulatorymechanism of rights, increase penalties for violations efforts, ensuring small shareholder oversight, improve the independent director supervision system, strengthen the supervisory role of the board of supervisors, strengthening CPA industry regulation and independence, perfecting the relevant civil liability system and litigation system.

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CLC: > Political, legal > Legal > Chinese law > Economic Law > Corporate law, company law
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