The Reflection of the Problem of Accounting Information Disclosure of Listed Company

摘要：

The quality of the disclosure accounting information relates a lot to the shareholders, creditors, government and other users of accounting information. That accounting information disclosure is reasonable or not will produce very big effect on the investment decisions of investors, creditors of the credit decision and enterprise managers of enterprise evaluation, economic value and social value evaluation, the government to the enterprise microcosmic management. At present, the accounting information of listed companies to disclose still exist many problems, accounting information disclosure irregularities involved, violations still occur from time to time. Therefore, in-depth disclosure of accounting information disclosure of the existence of the problem, looking for management accounting information disclosure problems to improve the quality of accounting information of listed companies, this the problem that we still need to discuss.

关键词： Listed companies Accounting information disclosure The real objective Supervision

作者: JING Jing

作者单位: Henan Polytechnic Institute, China, 473000

会议类型: 国际会议

会议名称: The Eleventh International Symposium--Management Sciences and Engineering(第十一届管理科学与工程国际研讨会)

会议地点: 兰州

会议语种:英文

页码: 411-415

在线出版日期: 2011-11-12（万方平台首次上网日期，不代表论文的发表时间）