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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