2005Sci-Tech Information Development & EconomyRequires access

Analysis on the Disclosure of Listed Company's Financial Information

Wang Pin

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Abstract

There are some problems in the disclosure of the financial information of our country's listed companies such as untrueness, insufficientness, and intimeousness, etc., the main internal causes are the interest-driving of the company, and the irrational structure of company's control, etc., while the external causes are imperfect system, improper supervision, and weak punishment, etc. In order to bring the behavior of violating the regulation of the information disclosure of the listed companies under control, must build the credit atmosphere in the society, improve the company management structure, perfect the legal construction, and strengthen the monitoring and punishing extents, etc.

About this research paper

What this paper is about

There are some problems in the disclosure of the financial information of our country's listed companies such as untrueness, insufficientness, and intimeousness, etc., the main internal causes are the interest-driving of the company, and the irrational structure of company's control, etc., while the external causes are imperfect system, improper supervision, and weak punishment, etc. In order to bring the behavior of violating the regulation of the information disclosure of the listed companies under control, must build the credit atmosphere in the society, improve the company management structure, perfect the legal construction, and strengthen the monitoring and punishing extents, etc.

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Available abstract

There are some problems in the disclosure of the financial information of our country's listed companies such as untrueness, insufficientness, and intimeousness, etc., the main internal causes are the interest-driving of the company, and the irrational structure of company's control, etc., while the external causes are imperfect system, improper supervision, and weak punishment, etc. In order to bring the behavior of violating the regulation of the information disclosure of the listed companies under control, must build the credit atmosphere in the society, improve the company management structure, perfect the legal construction, and strengthen the monitoring and punishing extents, etc.

Key concepts: Accounting, Business, Order (exchange), Imperfect, Control (management), Listed company, Irrational number, Parent company

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