Research about Disclousure of Finicial Report Information on Listed Companies
Abstarct
The issue of listed corporation information should not only need disclosure, but also controlled by the inside system to ensure the correctness and truth of the uncovered information for public monitoring. Constructing the Supervision System of Corporations in China, analysis of notes of accountant statements, The merging method and selection of the same accountings report forms project of expression problems. Its main reasons are that the financial statements lack dependence, that the transparency in revilement of report form is devoid, that the accountants' fraud lead to lack in sincerity，But the new regulations still have some questions in the aspects such as the consolidated range defining, the components of consolidated financial statements and unification of accounting periods, discrepancy and harmonization with international accounting regulation, all of which need improving. Capital leasing influences the enterprise's capital cost，sales revenue and management construction. At the same time, to build up the accounting motion exposure rules system, this provides us a new path to improve the quality of our accounting information disclosure quantification of quality. Security design of financial status of enterprise based on separation of market interests. Different kinds of the scale and industrial may play view points and compilations of diversity.
Key Words: Listed Companies Accounting Statement Information Disclosure
