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In today’s society, information, as a critical tool for the pursuit of competitive advantage, has been increasingly valued by enterprises. And accounting information, as a business universal language, is playing an irreplaceable role in the operation of the market economy. In the context of financial crisis, various circles of society attaches more attention to the issue of disclosure of accounting information, and accounting theory and accounting practice require innovation continually. Therefore, establishing the disclosure theory of accounting information can further enrich accounting discipline system and make it develop, which make great sense of ensuring sustaining and healthy economic development. By summarizing and analyzing the achievement in the research on the disclosure of accounting information and the objectivity of the disclosure theory of accounting information, the article puts forward and elaborates the theoretical system of the disclosure theory of accounting information. Lastly the article briefly introduces the practical application and prospects of the disclosure theory of accounting information.The article is divided into six chapters. The main contents of each chapter are as follows:ChapterⅠis "introduction", which includes the background, purpose, significance, relevant literature review, research methods, and innovation of this article.ChapterⅡis the objectivity of establishing the disclosure theory of accounting information, which mainly introduces the concept of the disclosure theory of accounting information, and the practical basis, system foundation, theoretical basis, and research basis of establishing the disclosure theory of accounting information. Then it puts forward the system of the disclosure theory of accounting information.ChapterⅢ,ⅣandⅤare the core of the disclosure theory of accounting information, which involves the substance, targets, functions of the disclosure theory of accounting information; the principles, premise, subject, object and time of disclosure of accounting information, and the contents, features and modes of disclosure of accounting information.Chapter VI is the applications and prospects of the disclosure theory of accounting information. It mainly discusses how to use the disclosure theory of accounting information to instruct the foundation and improvement of the disclosure system of accounting information, and points out the development direction of the disclosure theory of accounting information.
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