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The accounting information takes the market information the important component, its quality's height to the market supervision, the investor behavior is the very vital role. The accounting information disclosure is accounting information system final achievement manifestation, is also one of accountant disposal procedure core links, at the maintenance, the development enterprise with its related special interest group's between relations, the perfect capital market, the promotion resources effective disposition aspect highlights its importance day by day. However the current our country To be listed disclosed the accounting information actually far has not been able to meet the general information user's need, has all sorts of problems, public, the transparency insufficiently consummates, to be listed disclosed the information quality waits for enhancing. Therefore, strengthens to be listed accounting information disclosure related question discussion, how studies to improve to be listed accounting information effectively the disclosure, has the vital significance in the theory and the practice.
The information disclosure has been the accounting field research important category, is various countries Supervisory department, the domestic and foreign scholars pay attention together focal point. This article shows in to be listed information disclosure emphatically from four big aspects the question, the reason and the change suggestion. Obtains from many visions, elaborated to be listed accounting information disclosure concept with the dialectical method, as well as to boss company information disclosure understanding. The profound revelation To be listed accounting information discloses makes up the insufficiency and the flaw, as well as awaits improvements the place, the present situation which disclosed to our country To be listed information has a profound understanding and the understanding.
[key word]The accounting information disclosed that the information quality question and the harm improve
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The accounting information takes the market information the important component, its quality's height to the market supervision, the investor behavior is the very vital role. The accounting information disclosure is accounting information system final achievement manifestation, is also one of accountant disposal procedure core links, at the maintenance, the development enterprise with its related special interest group's between relations, the perfect capital market, the promotion resources effective disposition aspect highlights its importance day by day. However the current our country To be listed disclosed the accounting information actually far has not been able to meet the general information user's need, has all sorts of problems, public, the transparency insufficiently consummates, to be listed disclosed the information quality waits for enhancing. Therefore, strengthens to be listed accounting information disclosure related question discussion, how studies to improve to be listed accounting information effectively the disclosure, has the vital significance in the theory and the practice. the information disclosure has been the accounting field research important category, is various countries Supervisory department, the domestic and foreign scholars pay attention together focal point. This article shows in to be listed information disclosure emphatically from four big aspects the question, the reason and the change suggestion. Obtains from many visions, elaborated to be listed accounting information disclosure concept with the dialectical method, as well as to boss company information disclosure understanding. The profound revelation To be listed accounting information discloses makes up the insufficiency and the flaw, as well as awaits improvements the place, the present situation which disclosed to our country To be listed information has a profound understanding and the understanding.

The accounting information takes the market information the important component, its quality's height to the market supervision, the investor behavior is the very vital role. The accounting information disclosure is accounting information system final achievement manifestation, is also one of accountant disposal procedure core links, at the maintenance, the development enterprise with its related special interest group's between relations, the perfect capital market, the promotion resources effective disposition aspect highlights its importance day by day. However the current our country To be listed disclosed the accounting information actually far has not been able to meet the general information user's need, has all sorts of problems, public, the transparency insufficiently consummates, to be listed disclosed the information quality waits for enhancing. Therefore, strengthens to be listed accounting information disclosure related question discussion, how studies to improve to be listed accounting information effectively the disclosure, has the vital significance in the theory and the practice. the information disclosure has been the accounting field research important category, is various countries Supervisory department, the domestic and foreign scholars pay attention together focal point. This article shows in to be listed information disclosure emphatically from four big aspects the question, the reason and the change suggestion. Obtains from many visions, elaborated to be listed accounting information disclosure concept with the dialectical method, as well as to boss company information disclosure understanding. The profound revelation To be listed accounting information discloses makes up the insufficiency and the flaw, as well as awaits improvements the place, the present situation which disclosed to our country To be listed information has a profound understanding and the understanding. [key word]Accounting information disclosure information quality question and harm improvement

Market information, accounting information as an important part of their quality of market regulation, investor behavior is a very important role. Accounting information disclosure of accounting information system is the ultimate manifestation of the results, the accounting process is the core of one of the links in the maintenance and development of enterprises associated with the relationship between interest groups and improve the capital market to promote the effective allocation of resources to highlight the growing importance of . However, China's listed companies and the disclosure of accounting information is far failed to meet the information needs of the users, there are problems, openness, transparency is not perfect, the disclosure of listed companies have to enhance the quality of the information. As a result, the listed companies to disclose information related to accounting problems, the question of how best to improve the accounting information of listed companies to disclose, in both theory and practice is of great significance.

Disclosure of accounting information has always been an important area of research in the field, national regulatory authorities, domestic and foreign scholars common concern. This article focused on four major areas that listed companies in information disclosure, and the reasons for change. From the start with a number of visual, with the dialectical approach on the disclosure of accounting information of listed companies of the concept, as well as the boss of the company to disclose information. Revealed accounting information of listed companies to disclose the flaw and make up for the shortfall, as well as room for improvement, China's listed companies to disclose information on the current situation there is a profound understanding and knowledge.

Key words disclosure of accounting information and harm the quality of information to improve

Market information, accounting information as an important part of their quality of market regulation, investor behavior is a very important role. Accounting information disclosure of accounting information system is the ultimate manifestation of the results, the accounting process is the core of one of the links in the maintenance and development of enterprises associated with the relationship between interest groups and improve the capital market to promote the effective allocation of resources to highlight the growing importance of . However, China's listed companies and the disclosure of accounting information is far failed to meet the information needs of the users, there are problems, openness, transparency is not perfect, the disclosure of listed companies have to enhance the quality of the information. As a result, the listed companies to disclose information related to accounting problems, the question of how best to improve the accounting information of listed companies to disclose, in both theory and practice is of great significance.

Disclosure of accounting information has always been an important area of research in the field, national regulatory authorities, domestic and foreign scholars common concern. This article focused on four major areas that listed companies in information disclosure, and the reasons for change. From the start with a number of visual, with the dialectical approach on the disclosure of accounting information of listed companies of the concept, as well as the boss of the company to disclose information. Revealed accounting information of listed companies to disclose the flaw and make up for the shortfall, as well as room for improvement, China's listed companies to disclose information on the current situation there is a profound understanding and knowledge.