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On the Analysis of Listed Companies’ Financial Information Disclosure under Companies’ Accounting Standards

Author: HuangJiYao
Tutor: WangWei
School: Jilin University of Finance and Economics
Course: Accounting
Keywords: Accounting Standards Financial Information Listed companies Information Disclosure
CLC: F233
Type: Master's thesis
Year: 2010
Downloads: 420
Quote: 0
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Abstract


Ministry of Finance officially announced on February 15, 2006, including a basic standard and 38 specific criteria, including corporate accounting standards (hereinafter referred to as the \The implementation of the guidelines is an important symbol of Chinese accounting standards towards international, has a very strong convergence with international accounting standards. Is particularly necessary to explore the impact of the new accounting standards on disclosure of accounting information, accounting for Listed Companies. For this reason, this article from multi-angle analysis of the changes in accounting information disclosure of listed companies in China after the implementation of the new guidelines. Figure by this article of the relevance of corporate accounting information disclosure a reference. Firstly, on the domestic and international listed companies' information disclosure theory of history traceable to the theoretical basis as well as the historical significance of the summary and review and comparative analysis of this on the basis of new guidelines with the original guidelines, pointed out that the new guidelines to bring the information disclosure of listed companies the new features, it is more concerned about the economy in real terms, more prominent, more concerned about comparability. Followed by papers on this information disclosure of listed companies, as well as the problems. Currently, enhance the operating results of listed companies in China's capital market volatility, the change of the guidelines for the information disclosed at the same time bring the possibility of profit regulation to curb new profit manipulation. The problem of information disclosure of listed companies in China at this stage is mainly concentrated in the disclosure of information is untrue, inadequate and not timely. The third part of the paper from the listed company information suppliers and demanders to analyze the reasons for the formation of the above problems. The one hand, in-depth analysis of the phenomenon of information disclosure of listed companies providers provide effective information disclosure underpowered; On the other hand, the listed company creditors, investors also listed companies listed company information insufficient effective demand information disclosure issues frequent . Finally, the proposed guidelines listed company information disclosure improvements improve the information disclosure system of listed companies, listed companies' information disclosure regulation, improve the corporate governance structure of listed companies, and to improve the quality of personnel in four areas to make feasible suggestions. With the implementation of the guidelines, will gradually deeper research on the disclosure of accounting information. Information disclosure of listed companies' financial exploratory, there are still biased and inadequate research continue to improve and deepen.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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