发布网友 发布时间:2022-04-22 21:39
共1个回答
热心网友 时间:2022-07-14 02:01
As China's economic reform continued to deepen, as well as the integration of the global economy is moving toward an inevitable trend, and the securities market as the main place for the allocation of resources, the importance and potential for development has been known by the people. Its level of development and level of information quality is closely related to standardize information disclosure act is the key to the development of the securities market. In recent years, China's listed companies to disclose the quality of accounting information is not high, especially in the information misleading, false and major omission, resulting in the disclosure of information endless cases of violation of discipline, the majority of these hurt the confidence of investors and damage the stock market resource allocation function of play, and disrupted the normal order of the securities market and stable development.
In this paper, disclosure of accounting information and the formation and development of accounting information disclosure of listed companies and causes of the status quo has revealed the accounting information disclosure of listed companies of real significance. Analysis of the release of new accounting standards and the implementation of China's capital market will increase in the quality of corporate accounting information and transparency and improve the effectiveness of China's capital market, China's capital market and to promote stable development. Judging from China's accounting information disclosure of listed companies in the quality problems on the basis of a sound corporate governance, and establish a fair registered accountants audit at the core accounting information disclosure system of supervision and intensify law enforcement efforts, formulating relevant laws and regulations, and earnestly implement their units responsibility for the main ties, and safeguard the interests and accounting staff to improve the quality of investors, creating effective demand for accounting information, such as the main seven effective countermeasures. Study abroad in China and the developed countries in the quality of accounting information on the gap and shortcomings, and from the international accounting standards in the refining of China's development of effective measures.