Accountant information is announced, it is to appear on the market the company is safeguard investor interest, accept social community to supervise and standard of according to accounting sets its financial standing, manage wait for etc of accountant information data be not financial information to report to negotiable securities management department and stock exchange, and to the society fair show, so that investor knows company condition adequately. It includes the exposure before issueing already, the abidance after also including to appear on the market information is public, basically mix by system of manual of raise capital by floating shares, regular report system report the system is comprised temporarily. Although standard of new company treasurer made a standard to accountant information exposure, but still very not comprehensive, be hard to hold correctly in solid Wu operation. Promulgate according to the Ministry of finance " company built-in control is basic and normative " requirement, to raise the authenticity of report of company finance affairs and administrative information, dependability and integrality, the safety that ensures asset is complete close legally with what the enterprise manages compasses, the exposure that must make clear accountant information further and superintend. One, the 　 of 5 big questions that accountant information exposure occurs perfects a company to administer a mechanism, strengthen built-in control construction, information of farther tamp finance affairs weaves and must show working base. But appear on the market at present company information exposure and the demand that market economy grows return existence difference, basically reflect in the following respects: 1. Accountant information is not accurate 　 appears on the market the special aim that the company stems from management to go up, in cold blood ill-natured or do not wish to disclose detailed, actual information, outside investor cannot judge the financial standing of the company well and truly, make company financial information not quite actual. If some companies apply impertinent accountant to handle way, provide the financial report that accompanies apparent misdirect sex, color the company's adverse financial current situation, it is deficit obviously, but the financial report in investor hand shows gain of this company in successive years however, will in order to provide false accountant information cover the fund that takes investor. 2. Accountant information announces the relevant provision that not seasonable 　 announces according to accountant information, should produce a likelihood to produce major effect to company value, and when the major event that investor has not be informed, answer to weave major event announcement is announced in time to the society instantly. But still a few companies violate this one regulation, do not disclose accountant information formally by legal time. Accountant information exposure lacks seasonable sex, as good as trades at be inside and operate on one hand market action creates good opportunity, make investor interest is damaged thereby; Reduced the use value of information on the other hand. Produce those who weigh big event to report the issue is more outstanding temporarily especially. 3. Accountant information announces not comprehensive 　 a lot of appearing on the market the information exposure of the company is not overall, put in the item that violates with criterion demand bearing, these basically reflect in the following respects: The first, the length in balance sheet project expects to spread out the empty asset such as charge has larger amount, there are a lot of slow-moving, goods and materialses that discard as useless in goods in stock, fixed assets has a lot of to cannot be used or deviate from with actual evenhanded value bigger etc, and these asset did not undertake announcing in the round in financial report; The 2nd, some companies are right continuously the management state of deficit, the reason that lends protection commercial secret does not grant to announce; The 3rd, appear on the market company equity structure is unreasonable, superintendency mechanism is not perfect, large stockholder is crowded occupy, divert appears on the market company capital, damage appear on the market the behavior of company profit also was not revealed in the round; The 4th, appear on the market to the company is opposite or have item, like commerce bill is made over or arbitration of discount, pendency or lawsuit, debt assures, product quality assures the exposure in waiting to report in the accountant is ambiguous, even some appear on the market the company is intended and evasive exposure. 4. The party that accountant information shows inadequate 　 to announce demand news adequately lawfully, the information of thoroughly open and all legal project, be not omited so that have and be in short supply. Capital market regards information as the first requirement of exposure sufficient sex. But, because finance affairs reports the complete exposure that waits for accountant information lets a company probably be in competition of industry of person of the same trade,be immersed in adverse situation, many companies are in information exposure, to be helpful for the exposure of financial information excessive of the company, acclaim even; And insufficient to going against the financial information of the company to announce sufficient or mention lightly, concealment even. The flow that if be in,shows company liquidity, fast use rate field not quite sufficient, cannot the short-term liquidity of accurate report enterprise. Still have, cast to capital to and gain profit ability information exposure is insufficient, omit counterpoise innocently of purpose big investor is decision-making have main effect and the item that must announce. The judgement company with this kind of financial accurate to investor information that report only the good news invested foreground to cause very big interference. 5. Accountant information exposure is not had can show travel accounting standard to set than sexual 　 basis, same business has method of a few kinds of accountings to be able to be chosen for the company normally, every company nature is chosen be handled among them to oneself most advantageous method, its cause the accounting processing technique of each companies to differ only as a result, cause data of congener forms for reporting statistics to be lacked between each companies can compare a gender, and to appear on the market the company operates mediumly profit behavior left very large space. Be like the valuation method that goods in stock issues, can use first-in-first-out method, increase advantageous position average standard, shift increases advantageous position average standard, individual valuation method, the enterprise can be chosen according to the circumstance undertake valuation, such valuation result, cause the accountant information between each companies to be not had can compare a gender. 2, the plan that perfect accountant information announces makes 　 perfect information to announce a standard is the specific provision that to appearing on the market company information exposure works, should wait for a respect from content, form, time what to appearing on the market company information exposure works is mandatory requirement and tie. For this, should adopt the following measure to try to solve: 1. System of information of perfect accountant of perfect and legislative 　 builds perfect company information announce superintendency system, it is perfect legislation above all, create favorable law environment. Of system of accountant information exposure build and perfect need a longer process, in this one process, ought to absorb with in the group related small shareholder interest is participated in come in. For this, should emphasize solve the following problems: One of, perfect accountant information shows system system construction, the system that will do not have is sound, insufficient respect tries to revise; The 2nd, regulation of standard of perfect and specific accounting and " company method " and " negotiable securities law " wait for the contradiction that exists between code; The 3rd, the specific requirement of the content that clear accountant information discloses and format, include metric means, amount to wait. Medium legal liability is shown in information through controller of legal measure aggrandizement, make concerned information quality manage code, make offer accountant information to the law can be depended on, have Fakecha. 2. The limits 　 that enlarges accountant information exposure is current, appear on the market company information exposure is the accountant information that is main content with financial information. But, if disclose information merely,understanding is announced for financial information is more one-sided apparently, in competition increasingly intense market economy environment falls, cannot announce thoroughly to financial information exposure only the integral resource that gives a company and core competition ability, also announce hard the risk that gives company place to be faced with and uncertainty element. For this, appear on the market the exposure that company information exposure wants to add financial to be not information, clew and company production run all sorts of message closely related the activity. Its are main content includes: (one) the relevant index that reflects a company to manage outstanding achievement, if product market is had,lead, client satisfaction is spent, employee number and form circumstance of circumstance, employee wages pay to wait for index; (2) forecast gender and before information of look up sex, especially the opportunity that the company faces and bear the information of risk respect, include to run an activity activity of relevant risk, financing is relevant risk, related to market credence the risk of other side of risk and company; (3) the exposure of social responsibility information, if the company pollutes the information of the processing respect that environmental state and company pollute to the environment, the society that the company is supporting enterprise of local culture, education and place of social welfare field to do contributes the information that waits for a respect; (4) the exposure of intellectual capital information, in new economy (prices forum) below the condition, it is the most important that intellectual capital becomes a company, most the resource of core and element, the competitive in the final analysis of the enterprise is the competition that intellectual capital pledges and estimates, because this asks to appear on the market,the company wants to strengthen the exposure of pair of intellectual capital information in information exposure, the culture atmosphere of strategy of camp of already of the faculty of research and development that basically includes scientific research level, new product, look forward to and enterprise innovation ability and company. Accountant information is announced, it is to appear on the market the company is safeguard investor interest, accept social community to supervise and standard of according to accounting sets its financial standing, manage wait for etc of accountant information data be not financial information to report to negotiable securities management department and stock exchange, and to the society fair show, so that investor knows company condition adequately. It includes the exposure before issueing already, the abidance after also including to appear on the market information is public, basically mix by system of manual of raise capital by floating shares, regular report system report the system is comprised temporarily. Although standard of new company treasurer made a standard to accountant information exposure, but still very not comprehensive, be hard to hold correctly in solid Wu operation. Promulgate according to the Ministry of finance " company built-in control is basic and normative " requirement, to raise the authenticity of report of company finance affairs and administrative information, dependability and integrality, the safety that ensures asset is complete close legally with what the enterprise manages compasses, the exposure that must make clear accountant information further and superintend. One, the 　 of 5 big questions that accountant information exposure occurs perfects a company to administer a mechanism, strengthen built-in control construction, information of farther tamp finance affairs weaves and must show working base. But appear on the market at present company information exposure and the demand that market economy grows return existence difference, basically reflect in the following respects: 1. Accountant information is not accurate 　 appears on the market the special aim that the company stems from management to go up, in cold blood ill-natured or do not wish to disclose detailed, actual information, outside investor cannot judge the financial standing of the company well and truly, make company financial information not quite actual. If some companies apply impertinent accountant to handle way, provide the financial report that accompanies apparent misdirect sex, color the company's adverse financial current situation, it is deficit obviously, but the financial report in investor hand shows gain of this company in successive years however, will in order to provide false accountant information cover the fund that takes investor. 2. Accountant information announces the relevant provision that not seasonable 　 announces according to accountant information, should produce a likelihood to produce major effect to company value, and when the major event that investor has not be informed, answer to weave major event announcement is announced in time to the society instantly. But still a few companies violate this one regulation, do not disclose accountant information formally by legal time. Accountant information exposure lacks seasonable sex, as good as trades at be inside and operate on one hand market action creates good opportunity, make investor interest is damaged thereby; Reduced the use value of information on the other hand. Produce those who weigh big event to report the issue is more outstanding temporarily especially. 3. Accountant information announces not comprehensive 　 a lot of appearing on the market the information exposure of the company is not overall, put in the item that violates with criterion demand bearing, these basically reflect in the following respects: The first, the length in balance sheet project expects to spread out the empty asset such as charge has larger amount, there are a lot of slow-moving, goods and materialses that discard as useless in goods in stock, fixed assets has a lot of to cannot be used or deviate from with actual evenhanded value bigger etc, and these asset did not undertake announcing in the round in financial report; The 2nd, some companies are right continuously the management state of deficit, the reason that lends protection commercial secret does not grant to announce; The 3rd, appear on the market company equity structure is unreasonable, superintendency mechanism is not perfect, large stockholder is crowded occupy, divert appears on the market company capital, damage appear on the market the behavior of company profit also was not revealed in the round; The 4th, appear on the market to the company is opposite or have item, like commerce bill is made over or arbitration of discount, pendency or lawsuit, debt assures, product quality assures the exposure in waiting to report in the accountant is ambiguous, even some appear on the market the company is intended and evasive exposure. 4. The party that accountant information shows inadequate 　 to announce demand news adequately lawfully, the information of thoroughly open and all legal project, be not omited so that have and be in short supply. Capital market regards information as the first requirement of exposure sufficient sex. But, because finance affairs reports the complete exposure that waits for accountant information lets a company probably be in competition of industry of person of the same trade,be immersed in adverse situation, many companies are in information exposure, to be helpful for the exposure of financial information excessive of the company, acclaim even; And insufficient to going against the financial information of the company to announce sufficient or mention lightly, concealment even. The flow that if be in,shows company liquidity, fast use rate field not quite sufficient, cannot the short-term liquidity of accurate report enterprise. Still have, cast to capital to and gain profit ability information exposure is insufficient, omit counterpoise innocently of purpose big investor is decision-making have main effect and the item that must announce. The judgement company with this kind of financial accurate to investor information that report only the good news invested foreground to cause very big interference. 5. Accountant information exposure is not had can show travel accounting standard to set than sexual 　 basis, same business has method of a few kinds of accountings to be able to be chosen for the company normally, every company nature is chosen be handled among them to oneself most advantageous method, its cause the accounting processing technique of each companies to differ only as a result, cause data of congener forms for reporting statistics to be lacked between each companies can compare a gender, and to appear on the market the company operates mediumly profit behavior left very large space. Be like the valuation method that goods in stock issues, can use first-in-first-out method, increase advantageous position average standard, shift increases advantageous position average standard, individual valuation method, the enterprise can be chosen according to the circumstance undertake valuation, such valuation result, cause the accountant information between each companies to be not had can compare a gender. 2, the plan that perfect accountant information announces makes 　 perfect information to announce a standard is the specific provision that to appearing on the market company information exposure works, should wait for a respect from content, form, time what to appearing on the market company information exposure works is mandatory requirement and tie. For this, should adopt the following measure to try to solve: 1. System of information of perfect accountant of perfect and legislative 　 builds perfect company information announce superintendency system, it is perfect legislation above all, create favorable law environment. Of system of accountant information exposure build and perfect need a longer process, in this one process, ought to absorb with in the group related small shareholder interest is participated in come in. For this, should emphasize solve the following problems: One of, perfect accountant information shows system system construction, the system that will do not have is sound, insufficient respect tries to revise; The 2nd, regulation of standard of perfect and specific accounting and " company method " and " negotiable securities law " wait for the contradiction that exists between code; The 3rd, the specific requirement of the content that clear accountant information discloses and format, include metric means, amount to wait. Medium legal liability is shown in information through controller of legal measure aggrandizement, make concerned information quality manage code, make offer accountant information to the law can be depended on, have Fakecha. 2. The limits 　 that enlarges accountant information exposure is current, appear on the market company information exposure is the accountant information that is main content with financial information. But, if disclose information merely,understanding is announced for financial information is more one-sided apparently, in competition increasingly intense market economy environment falls, cannot announce thoroughly to financial information exposure only the integral resource that gives a company and core competition ability, also announce hard the risk that gives company place to be faced with and uncertainty element. For this, appear on the market the exposure that company information exposure wants to add financial to be not information, clew and company production run all sorts of message closely related the activity. Its are main content includes: (one) the relevant index that reflects a company to manage outstanding achievement, if product market is had,lead, client satisfaction is spent, employee number and form circumstance of circumstance, employee wages pay to wait for index; (2) forecast gender and before information of look up sex, especially the opportunity that the company faces and bear the information of risk respect, include to run an activity activity of relevant risk, financing is relevant risk, related to market credence the risk of other side of risk and company; (3) the exposure of social responsibility information, if the company pollutes the information of the processing respect that environmental state and company pollute to the environment, the society that the company is supporting enterprise of local culture, education and place of social welfare field to do contributes the information that waits for a respect; (4) the exposure of intellectual capital information, in new economy (prices forum) below the condition, it is the most important that intellectual capital becomes a company, most the resource of core and element, the competitive in the final analysis of the enterprise is the competition that intellectual capital pledges and estimates, because this asks to appear on the market,the company wants to strengthen the exposure of pair of intellectual capital information in information exposure, the culture atmosphere of strategy of camp of already of the faculty of research and development that basically includes scientific research level, new product, look forward to and enterprise innovation ability and company. The exposure that is not financial information is helpful for investor understanding a company well and truly to produce management whole situation, the valuation that makes reason thereby and investment are decision-making, be helpful for promoting at the same time appear on the market the company strengthens management, raise management outstanding achievement and processing level. 3. Those who make information disclose data of quality standard 　 is true, accurate it is the demand with information the mainest exposure. Because IT respect is still immature, original message is collected, deliver and processing program efficiency is low, information lag is serious, affected information to announce the play of action. Accordingly, must accelerate information processing process through relevant measure, improve information quality: The first, unite the line of action that information announces. Should make full use of network IT, build platform of news of a network, the information park that provides government and company place is same over platform, connection is established between the data that different orgnaization provides; The 2nd, unified accountant information discloses content. Existing accountant information announces a system to did not solve the problem of a lot of maneuverability, the accountant information that should disclose like large stockholder must include what content, sex of the false sex of information, serious to making public exposure misdirect or great omit limit wait to do not have regulation of proclaimed in writing, as a result appears on the market each the content of accountant information exposure of the company is differ, mutual can differ than the gender; The 3rd, stronger to fulfilling discrepant, specific aim with the industry message shows a demand, release the special industry such as safe, bank, negotiable securities to appear on the market as soon as possible the abidance of the company information announces special provision. Standard of quality of normative accountant information, can avoid to appear on the market pair of firm for oneself interest different departments the happening of the fraud phenomenon that reports different data, the person that make information is used thereby obtains more actual information. 4. The our country of quality control 　 that strengthens information exposure still is in socialist market economy primary level, below this kind of economic system, market growth is not perfect still, non-standard, the quality control that because this must rely on strong administrative step,will carry out pair of accountant information announce and superintend. The first, establish give priority to with the Ministry of finance, the superintendency core that card inspect can be in charge of, avoid to form the adverse situation that bull superintends, increase superintendency authority; The 2nd, the pertinent information of exposure of each function branch wants the government to unite the processing that collect and has science by special orgnaization, ensure the consistency of all sorts of information, at the same time departmental door shows the government even the responsibility limits of authority of the policy code that concern and relevant section, help investor knows what to kind of law laws and regulations can be depended on when producing relevant problem, the branch safeguards his rights and interests through what; The 3rd, want to produce the effect of independent intermediary adequately, to the accountant of exposure information should pass the audit that registers accountant, and the information that waits for a respect to all sorts of quality wants the proof of ancient bronze mirror that the orgnaization evaluates related the course; The 4th, want to form perfect credit mechanism, make the credit grading system with one relatively complete a complete set of, establish the credit record of the company, the drive that develops credit grade adequately and tie action. 5. Improving evenhanded price to be worth metric information to show 　 evenhanded value is as the change of social price system change. To prevent to appear on the market the company uses evenhanded price estimation to measure mode to operate profit, misdirect market and investor, the information exposure that must measure to evenhanded price estimation undertakes improvement. The first, want to build system of public market price standard, will daily trade the value is overt; The 2nd, the price system that should build countrywide couplet network inquires platform, be helpful for the inquiry of all sorts of prices; The 3rd, establish the category standard that estimates asset with evenhanded price estimation, undertake differentiating clearly with to whether using evenhanded value metric asset; The 4th, build fluctuant to evenhanded value person specially assigned for a task responsible, time the system that collects data according to established channel, in order to assure the seasonable sex that data collects and stability, the taking that assures value of evenhanded of of all kinds asset way evidence is true, accurate; The 5th, build a board of directors to change to evenhanded value in day of financial forms for reporting statistics the system that has examine and verify, change with evenhanded value relevant administrative program reachs its responsibility clearly. 6. The information of small investor in establishing protection announces concept 　 to establish investor protection to watch is to continue to perfect information of our country company to show the actual demand of superintendency system, also be the characteristic that information exposure superintends. Our country is current the market is a market that gives priority to body with individual investor, small investor lacks significant accountant information to protect a mechanism in, the on the low side of intellectual structure administrative levels of besides individual investor, invest special skill lack, fight risk ability finite, appear on the market the company operates easily in the market through all sorts of methods profit, in damaging small investor interest. Accordingly, should reform phenomenon of accountant information asymmetry, the interest of small investor in protection, in accountant information exposure, consider large stockholder benefit not only, and should in special consideration small investor interest, in establishing protection small investor concept, it is at present place of our country market gifts the historical mission of superintendency branch. 7. Increase the objectivity that violates compasses information to announce economy of market of castigatory strength 　 to ask accountant information is announced, but sex of test and verify and open sex, for this, should develop card inspect the core of meeting, stock exchange superintends force, to appearing on the market the standard of the company is run reach appear on the market the information content that the company discloses undertakes superintendency mixing examine and verify, discover in time and investigate information to announce all sorts of mediumly irregularity to violate compasses act. The first, discover in time, deal with in time, investigate in time, make strict condemnatory system, not seasonable to information exposure, truthless behavior should increase condemnatory strength, rise appear on the market each just break the law related the company violate plan cost; The 2nd, if as a result of information truthless and cause losing to country and investor, want to assume corresponding legal responsibility; The 3rd, the society that produces media and investor is supervised and the market controls power; The 4th, perfect system of suit of our country judicatory, come to what the accountant makes news of false, accountant penalize through civil suit violate compasses exposure, increase what the company is in charge of high to violate compasses punishment strength, adopt system of development group suit, the force of will small shareholder rises centrally, the person that make concerted efforts is announced to false information jointly has claim for compensation. 8. Enhance the responsibility 　 that registers accountant to be announced to information to register the audit that accountant announces to accountant information, should abide by etc of independent audit criterion strictly hold industry standard, hold the position of detached independence, ability makes independent audit is become appear on the market to assure of quality of company financial information and financial information exposure reliably, protect the interest of investor thereby, the healthy standard of stimulative security market develops. Want utmost to produce the effect that registers accountant, must have done work of the following fields: The first, accelerate reform of accountant office system, improve hold industry environment; The 2nd, make phasing answer hold criterion of self-discipline of course of study, raise the risk consciousness that registers accountant, professional skill and professional morality level energetically; The 3rd, build register accountant chasten system, increase to violating compasses the strength that registers accountant penalty, take effective measures to improve audit quality. What accountant information announces a system is perfect, moving to the health of market economy is indispensable, it is connection investor and company and the important link that its manage a layer. Investor has investment according to the accountant information with company complete, seasonable, transparent exposure decision-making, the information such as configuration of the management outstanding achievement that company management layer passes a company through disclosing accountant information, resource and financial risk. Only effective ground undertakes superintendency to exposure of company treasurer information, ability realizes the reasonable relationship between the interest relative such as possessory, operator and employee, the health of stimulative market economy develops, those who realize company profit is the biggest change, the harmony that assures a society progresses. (www.my-paper.info my paper)