1． The study of the validity of accounting information disclosure of listed companies in china
The accounting information disclosure of listed companies is an important way that investors understand the companies’ financial conditions and operating results.Only high-quality and valid accounting information can reduce the capital markets informaton asymmetry in the risks of investors ,effectively enhance the market transparency,improve the effeciency of the resource allocation ,protect the interests of investors,maintain the orders in the securities markets,boost the value of the listed companies in the creation capabilities and competitive advantages,improve the efficiency of the capital markets,so as to promote the development of the capital markets more healthy and efficient.This paper draws on the basis of research results home and abroad,by reading a large number of Chinese and foreign literatures,combines the normative and empirical research methods,and complies with a combination of theory and practive of research ideas,so as to study the validity of accounting information disclosure of Chinese listed companies .It takes the following five principles as a standard to evaluate the validity of accounting information disclosure of Chinese listed companies.The five principle are real,accurate,prompt,complete and fair.At the same time ,this paper uses a sample of China’s 100 listed companies of 2007-2009 annual reports from Shanghai and Shenzhen stock exchange, then gives an overall evaluation of the present situtations of the validity of accounting information disclosure of listed companies in China,and summarizes the problems of it.After analyzing its underlying causes of the status,it puts forward to some corresponding countermeasures :establish a sound accounting information disclosure system of listed companies,improve the corporate governance structure,and severely punish those who violate the law and discipline of accounting information disclosure of listed companies.
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1． The study of the validity of accounting information disclosure of listed companies in china
1. 关于中国上市公司揭露的帐户信息之有效性的研究
The accounting information disclosure of listed companies is an important way that investors understand the companies’ financial conditions and operating results.
上市公司帐户信息的揭露，是投资者们了解公司财务状况和经营业绩的一条重要途径。
Only high-quality and valid accounting information can reduce the capital markets informaton asymmetry in the risks of investors ,
只有高质量并且有效的账户信息才能减少在资本市场中对于投资者们由于信息不均等而造成的风险，
effectively enhance the market transparency,
有效地增强市场透明度，
improve the effeciency of the resource allocation ,
提升资源分配的效率，
protect the interests of investors,
保护投资者们的利益，
maintain the orders in the securities markets,
维持证券市场的秩序，
boost the value of the listed companies in the creation capabilities and competitive advantages,
提升上市公司的创造能力和竞争优势，
improve the efficiency of the capital markets,
提高资本市场的效率，
so as to promote the development of the capital markets more healthy and efficient.
也促使资本市场的发展更加健康高效。
This paper draws on the basis of research results home and abroad,
本论文以国内外研究成果为基础，
by reading a large number of Chinese and foreign literatures,
通过阅读大量中外文献，
combines the normative and empirical research methods,
结合规范的和以经验为依据的研究方法，
and complies with a combination of theory and practive of research ideas,
符合符合理论和实践相结合的研究思路，
so as to study the validity of accounting information disclosure of Chinese listed companies .
以研究中国上市公司揭露的帐户信息之有效性。
It takes the following five principles as a standard to evaluate the validity of accounting information disclosure of Chinese listed companies.
本论文采用了以下五条准则作为标准来评价中国上市公司揭露的账户信息的有效性。
The five principle are real,accurate,prompt,complete and fair.
这五条准则分别是：真实性，准确性，及时性，完整性以及公平性。
At the same time ,this paper uses a sample of China’s 100 listed companies of 2007-2009 annual reports from Shanghai and Shenzhen stock exchange,
与此同时，本论文还引用 2007-2009 年从上海至深圳的证券交易所中百家上市公司的年度报告作为样本，
then gives an overall evaluation of the present situtations of the validity of accounting information disclosure of listed companies in China,
接着（本论文）就中国上市公司所揭露的帐户信息的有效性之现状作了一个总体评价，
and summarizes the problems of it.
并总结了其所存在的问题。
After analyzing its underlying causes of the status,
在分析了现状的潜在原因后，
it puts forward to some corresponding countermeasures :
本论文提出了以下应对措施，包括：
establish a sound accounting information disclosure system of listed companies,
建立针对上市公司的一个健全的信息揭露系统，
improve the corporate governance structure,
提升公司治理结构，
and severely punish those who violate the law and discipline of accounting information disclosure of listed companies.
并严惩那些违反上市公司帐户信息揭露之相关法纪的不法分子。
希望你能满意
会计信息披露的重要方式的上市公司,投资者了解公司的财务状况和经营成果只有优质、有效的会计信息可以减少资本市场不对称informaton风险的投资者,有力地提升了市场的透明度,提高资源的配置,积极保护投资者的利益,维护证券市场秩序,促进上市公司的价值在创造能力和竞争优势,提高资本市场的效率,从而促进资本市场的发展更健康、高效在此基础上提出合理国内外的研究成果,通过阅读大量的中外文献,结合规范和实证研究方法、符合理论和实际相结合的研究思路,以研究会计信息披露的有效性中国上市公司五项原则,以下列标准评价的会计信息披露的有效性中国上市公司这五个原则是真实的、准确、及时、完整和公平与此同时,提出利用样本的中国上市公司100强2007-2009年度报告的从上海和深圳证券交易所的全面评估,并给出本situtations有效期的会计信息披露我国上市公司存在的问题,并总结了它分析了其潜在的原因后的地位上看,提出了相应的对策:建立健全会计信息披露制度,改善上市公司治理结构,并严重惩罚那些违反法律和学科上市公司会计信息披露。
The列出的公司帐户信息透露是一个重要方式投资者了解companies’财政状况和操作结果。只优质和合法的帐户信息在证券市场上可能减少在投资者的风险的资本市场informaton非对称，有效地提高市场明朗度，改进资源分配的effeciency，保护投资者的利益，维护秩序，促进列出的公司的价值在创作能力的，并且竞争优势，改进资本市场的效率，以便促进高效率的资本市场的发展更加健康和。本文根据研究结果画在家和海外，通过读很大数量的中国人和 外国literatures，组合基准和实证研究方法，和遵照理论的组合和practive
