上市公司会计信息披露质量问题研究——基于投资者保护视角分析

AbstractIn the society occupied by the capital market,the accounting publishing of thelisted company is necessary.The professional and very high quality accountingpublishing can reduce the transaction loss in many aspects and improve theprobability of the transaction success,to protect the interests of investors.Fromthe accounting message provided by the listed companies,investors canunderstand all aspects of the company,analysis and conclusions.Thesignificance of accounting message publishing system even if the interests ofinvestors are protected.On the other hand,the Securities Law of the People'sRepublic of China,which came into operation and was written on March 1,2020,created a special feature on investor protection.These methods and policiesshow that the protection of investors has become one of the most urgent issues.In the direction of protecting investors,the author probes into the contents ofaccounting message publishing of listed companies,and discusses whether themessage publishing can effectively protect investors.On the other hand,youwant to know how you can reduce the message asymmetry gap that existsbetween investors.General purpose the theory of basic accounting,this papermakes an auxiliary verification from two aspects of accounting message securityand relevance.Through Verification and reasoning,the relationship between thedegree of message leakage and the security and relevance can be obtained,sothat the rights of investors can be exerted.Therefore,the conclusion is drawn:Inorder to make China's securities market run smoothly and healthily,we shouldstandardize the message publishing behavior of listed companies,strictly controlthe quality of accounting publishing message,so as to give play to the protectionof winning togetherKeywords:Investor Protection,accounting message quality,message leakage