International Comparison and Proposal of Voluntary Accounting Information Disclosure of Listed Company in China

摘要：

This paper uses comparative method to analyze the current situation of voluntary accounting information disclosure of listed company in the United States, the United Kingdom, Germany, Japan, Singapore and Hong Kong etc. Then it summarizes the cdhtents of voluntary accounting information disclosure of listed company among these countries and suggests that the key factors influencing disclosure level are corporate governance model and guidance of voluntary accounting information disclosure. Finally, the paper puts forward the countermeasures to improve voluntary accounting information disclosure of listed company in China, such as perfecting the voluntary accounting information disclosure systems in China, constructing voluntary accounting information disclosure incentive and constraint mechanism, constructing multi-level voluntary accounting information disclosure manners etc.

关键词： listed company accounting information disclosure voluntary accounting information disclosure

作者: QI Xuan

作者单位: School of Commerce, Tianjin University of Commerce, P.R.China, 300134

会议类型: 国际会议

会议名称: The 5th International Sympsium for Corporate Governance(第五届公司治理国际研讨会)

会议地点: 天津

会议语种:英文

页码: 543-549

在线出版日期: 2009-09-01（万方平台首次上网日期，不代表论文的发表时间）