上市公司会计信息披露管制研究-会计学专业论文.docxVIP

基本框架，麓凝集中予相关规范的评介：第四章在以上分析的基础上，提出构建会计 基本框架，麓凝集中予相关规范的评介：第四章在以上分析的基础上，提出构建会计 信惑羧爨謦露l框絮黪霹步设怒，这迄是全文瓣羧·0露徐篷聚在。 ABSTRACTThe ABSTRACT The effective stock market is based on information disclosure。Full disclosure of all the important accounting information is not only the fundamental of the accounting system，but also the preresquisite for normalization of the stock market．The securities market is composed of the limed company。The quantity and quality of the disclosed accounting information in the listed company affects the investors’decision directly,as well as the improvement of the stock market．So the supervision of the accounting information disclosure in the liSted company is the core of the management on the contemporary capital market． Despite the importance ofregulation on disclosure ofthe listed company S accounting information is realized by all the countries in the world，there also continually taking place some accounting fraud scandals in listed company which break the law and rule on the accounting information disclosure．These companies include Enron，Worldcom，Xerox and some famous accountant finn responsible for auditing．Thus the research on the disclosure of the accounting information becomes the tbcus again in accounting field。As a graduate who majors in accounting，I airl intested in study of this issue。 7 After twelve years’development，our countries stock market has grown larger．But the occurrence of many accounting scandals in the listed companies companies shows that the stock market need to be improved mrther．We must notice that it is the false accounting information which leads to the fluctuation in the stock market．From this meaning，it is important for a perfect and effective accounting information disclosure to guarantee the reliability of accounting information．Objectively，there is something to be improved in the content and degree of the information disclosure system in china．To the management of the accounting information disclosure in the