1． The study of the validity of accounting information disclosure of listed companies in china
1. 關於中國上市公司揭露的帳戶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.
上市公司帳戶信息的揭露，是投資者們了解公司財務狀況和經營業績的壹條重要途徑。
Only high-quality and valid accounting information can reduce the capital markets informaton asymmetry in the risks of investors ,
只有高質量並且有效的賬戶信息才能減少在資本市場中對於投資者們由於信息不均等而造成的風險，
effectively enhance the market transparency,
有效地增強市場透明度，
improve the effeciency of the resource allocation ,
提升資源分配的效率，
protect the interests of investors,
保護投資者們的利益，
maintain the orders in the securities markets,
維持證券市場的秩序，
boost the value of the listed companies in the creation capabilities and competitive advantages,
提升上市公司的創造能力和競爭優勢，
improve the efficiency of the capital markets,
提高資本市場的效率，
so as to promote the development of the capital markets more healthy and efficient.
也促使資本市場的發展更加健康高效。
This paper draws on the basis of research results home and abroad,
本論文以國內外研究成果為基礎，
by reading a large number of Chinese and foreign literatures,
通過閱讀大量中外文獻，
combines the normative and empirical research methods,
結合規範的和以經驗為依據的研究方法，
and complies with a combination of theory and practive of research ideas,
符合符合理論和實踐相結合的研究思路，
so as to study the validity of accounting information disclosure of Chinese listed companies .
以研究中國上市公司揭露的帳戶信息之有效性。
It takes the following five principles as a standard to evaluate the validity of accounting information disclosure of Chinese listed companies.
本論文采用了以下五條準則作為標準來評價中國上市公司揭露的賬戶信息的有效性。
The five principle are real,accurate,prompt,complete and fair.
這五條準則分別是：真實性，準確性，及時性，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,
與此同時，本論文還引用 2007-2009 年從上海至深圳的證券交易所中百家上市公司的年度報告作為樣本，
then gives an overall evaluation of the present situtations of the validity of accounting information disclosure of listed companies in China,
接著（本論文）就中國上市公司所揭露的帳戶信息的有效性之現狀作了壹個總體評價，
and summarizes the problems of it.
並總結了其所存在的問題。
After analyzing its underlying causes of the status,
在分析了現狀的潛在原因後，
it puts forward to some corresponding countermeasures :
本論文提出了以下應對措施，包括：
establish a sound accounting information disclosure system of listed companies,
建立針對上市公司的壹個健全的信息揭露系統，
improve the corporate governance structure,
提升公司治理結構，
and severely punish those who violate the law and discipline of accounting information disclosure of listed companies.
並嚴懲那些違反上市公司帳戶信息揭露之相關法紀的不法分子。
希望妳能滿意