Analysis on the Defect about Accounting Information Disclosure System in Chinese Capital Market

Chinese capital market on accounting information disclosure is mainly based on the market company.It has some defect on aspect of establishing legislation,the main legal responsibility designation of the information disclosure rule,the operation of material object and so on.We should increase the legal risk cost of main part responsibility and revise and perfect the Enterprise Accounting Norm,emphasize the solution on operating ness,farsightedness and feasibility,consummate the rule of information disclosure.