Standardizing the Behaviowr of Responsibility Entity and Improving the Quality of Listed Companies' Accounting Information Disclosure

A mature and open security market is based on a high-level accounting information disclosure. However, we are now rather worried about the quality of accounting information disclosure as a lot of accounting fraud cases are happening at pusent. After analyzing the problems in listed companies accounting information disclosure, listed companies, medium agenoies, securities supervision agencies are defined as responsibility entities. Therefore, the quality of listed companies' accounting information disclosure would be improved by standardizing the behavior of responsibility entity.