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On Accounting Information Disclosure of Listed Company in Our Country
Author: ZhangYing
Tutor: LiMei
School: Lanzhou University
Course: Accounting
Keywords: listed company disclosure accounting information
CLC: F233
Type: Master's thesis
Year: 2009
Downloads: 2318
Quote: 2
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Abstract
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With the development and improvement of China’s market economy, capital market which as part of market economy has been playing an irreplaceable role that has been more and more important. As an important component of capital market information and also an important prerequisite for capital market to distributes resources, accounting information has been increasingly important. So the accounting systems of listed companies should provide effective information for operation of capital markets. However, the stock market has been restricted because of the defects of listed company accounting information disclosure pattern.On the basis of reading a lot of articles, this paper first presents the basic concept and the basic theory of listed company accounting information disclosure in China, then describes the phenomenon of listed company accounting information disclosure in our country. The third part and the fourth part are the key parts of this paper. The third part summarizes and lists problems of listed company accounting information disclosure, which includes dishonest disclosure, false statement, misleading statement, not timely disclosure, inadequate disclosure, and difficult to understand, at same time this paper discusses the causes of these problems. The fourth part proposes that we should complete the law responsibility system, complete the government monitoring system, upgrade the disclosure system, improve the corporate governance structure and improve accounting professional ethics. We hope that this paper can provide useful suggestions for enhance the qual??of China’s listed company accounting information disclosure and improve the stock market in our country.
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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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