| ID: |
TARP-258 |
| Title: |
Analysis of Validity of Information Disclosure System of Chinese Accounting |
| Source: |
Sichuan Kuaiji (Accounting in Sichuan Province), No. 12, 1999 |
| Parties: |
|
| Dispute Resolution Organ: |
|
| Year: |
1999 |
| Pages: |
0 |
| Author(s): |
Huajiao Liu |
| Keywords: |
China, investment, speculation, stock market, information disclosure, accounting |
| Abstract: |
China has formed a basic framework of information disclosure system of accounting. This article talks about the goals of disclosure system of accounting. It then analyzes the validity of Chinese information disclosure system of accounting in the following respects: first, whether it efficiently protects the interest of investors; second, whether it efficiently strengthens the control of stock market and reduce the speculation; third, whether it efficiently realizes the optimization of resources distribution. The author also analyzes the reasons why China’s information disclosure system of accounting cannot function well. |
| Secured: |
False |
| Download Article: |
Available here (Chinese) |
Keywords: accounting, China, information disclosure, investment, speculation, stock market
