From the perspective of marketing, the information disclosure of listed companies must conform to the company's operating conditions, the overall development of accounting information and the professional ability of company accountants. In other words, the disclosure of accounting information of listed companies is a comprehensive problem, and it is also a problem that listed companies have to study for further development.

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Abstract: In China, a listed company is a limited liability company, and it can only be listed if it meets certain legal conditions. The accounting information disclosure of listed companies is not only related to the survival and development of the company, but also closely related to the interests of the company's shareholders. It is necessary to look at the main problems existing in accounting information disclosure of listed companies from the perspective of market economics and put forward corresponding countermeasures.

Keywords: listed companies; Accounting information disclosure; There is a problem; Governance countermeasures

First, the main problems of accounting information disclosure of listed companies

The listed company itself is a limited liability company with a net asset of at least 30 million yuan. The company has a large amount of funds, a large number of shareholders and complicated management. The disclosure of accounting information of listed companies refers to the extent to which accounting information of listed companies can be disclosed to the outside world. The more standardized the accounting information disclosure of listed companies, the more effective it will be to protect the company's interests and make the interests of shareholders be implemented.

Undoubtedly, only by truly understanding the main problems existing in the operation and management of accounting information disclosure of listed companies can scientific suggestions and countermeasures be put forward. From the perspective of marketing, the main problems existing in accounting information disclosure of listed companies should be closely combined with the characteristics and operating characteristics of listed companies, especially with the current accounting development level of listed companies, so as to truly find out the main problems existing in accounting information disclosure of listed companies.

1. The development of accounting informatization is unbalanced.

Accounting informatization refers to whether the accounting personnel or team of a company or enterprise can carry out accounting operations according to information technology, especially related software technology. On the one hand, the development of accounting informatization can really improve the efficiency of accounting operation of listed companies, on the other hand, it can also maintain the security of accounting information of listed companies to the greatest extent and protect the core secrets of accounting information of listed companies. In the long run, these two points are conducive to the sustainable development of the company. Generally speaking, the development of accounting informatization of listed companies in China is unbalanced. The development of accounting informatization of some listed companies can not meet the requirements of further development of listed companies to a certain extent, nor does it meet the requirements of the development direction of informatization.

First of all, some listed companies have a high degree of accounting informatization development, and some listed companies have a low degree of accounting informatization development. Mainly depends on the company's total capital, the company with a larger total capital has a higher degree of development of accounting informatization, while the company with a smaller total capital has a lower degree of development of accounting informatization. This is because the development of accounting informatization also needs some funds as the backing, such as the research and development of some accounting software, the upgrading of accounting personnel, especially the informatization training of accounting personnel, all need the company's investment as the guarantee. Secondly, the accountants of most listed companies generally lack the awareness of the development of accounting informatization. With the development of the Internet, people need to find more and more knowledge online, especially with the rapid promotion of software app, people need to use these accounting software to complete their related business. The development of accounting informatization is based on this development direction. With the help of accounting informatization related software, accountants can achieve high efficiency faster and more conveniently.

2. The object of information disclosure is not clear.

In the relevant national laws and regulations, although it is clear that listed companies have the legal obligation to disclose accounting information, the object of accounting information disclosure is not clear. At this point, many listed companies often go their own way and only disclose relevant accounting information in accordance with the articles of association. Driven by market interests, listed companies often disclose accounting information only to major shareholders, even minority shareholders, based on the company's profit purpose and the maximization of the company's interests. This is obviously due to: First, the number of shareholders of listed companies is generally not less than 3,000. Generally, the accounting information of listed companies is only disclosed to major shareholders, not to minor shareholders. Caused the minority shareholders to infringe on the company's right to know.

In many cases, whether and to what extent shareholders need to know about the company's operation and profitability must be based on the principle of fairness. Listed companies selectively disclose information on the basis of shareholders' capital contribution, which infringes on shareholders' right to know and makes shareholders' other rights unable to exercise effectively. Second, many listed companies selectively disclose accounting information in order to get more financial support in the market. Selective disclosure of accounting information is actually an infringement on shareholders' right to know. As investors of the company, shareholders should enjoy the right to know and make suggestions about the company. The disclosure of incomplete accounting information by listed companies will only lead to the opaque reality of the company's operating conditions and profitability, which is not conducive to the company's long-term development. Third, there is a lack of relevant provisions of national laws and policies. The state has no specific and operable regulations on information disclosure of listed companies, which to a great extent gives listed companies great operational autonomy and infringes on the legitimate rights and interests of shareholders of listed companies.

3. Lack of information disclosure procedures

Information disclosure procedure refers to the procedural provisions that listed companies have to go through before information disclosure, aiming at better disclosure of accounting information. Scientific and reasonable psychological disclosure procedures can protect the legitimate rights of shareholders to the greatest extent, and can really consolidate and safeguard the legitimate rights of shareholders. In fact, only by truly protecting the shareholders' right to know of listed companies can the management of the company brainstorm. Information disclosure procedure is a necessary stage for listed companies to disclose information. Only by ensuring that listed companies have good and fair accounting information disclosure procedures can the accounting information disclosure of listed companies conform to market rules. In order to pursue high-quality accounting information disclosure, this accounting information disclosure procedure is formulated. At present, listed companies generally lack such accounting information disclosure procedures, which makes the accounting information disclosure procedures of listed companies not standardized and can not truly reflect the interests of shareholders. First of all, the lack of accounting information disclosure procedures will make the company's accounting information disclosure obviously lack of consensus.

The procedure is formulated to ensure the cohesion of consensus, especially whether the opinions and suggestions of shareholders can be better reflected and whether shareholders' suggestions on company management, operation and profitability can be truly adopted. These are all issues that must be considered in the accounting information disclosure procedure. Secondly, unscientific accounting information disclosure procedure makes this procedure exist in name only. Although some listed companies have formulated relevant accounting information disclosure procedures, they cannot truly reflect the will and interests of the participants in the relevant procedures and the intention of the company's operation and operation, so they become a purely fictitious procedure. To sum up, the lack of accounting information disclosure procedures has become a problem that must be solved in accounting information disclosure of listed companies.

Second, the governance countermeasures of accounting information disclosure of listed companies

The perfection of accounting information disclosure of listed companies needs the support of relevant countermeasures. In view of the main problems existing in accounting information disclosure of listed companies, the following countermeasures should be made clear: improving the degree of accounting informatization of listed companies, clarifying the objects of accounting information disclosure and formulating scientific accounting information disclosure procedures.

1. Effectively and generally improve the accounting informatization level of listed companies.

In the fierce market competition, the degree of accounting informatization of any market competitor is really related to the comprehensive strength of competitors. In other words, in the current fierce market competition, whether we can really attach importance to and improve the degree of accounting informatization of the company has actually become an important benchmark to measure the strength of this company. The low degree of accounting informatization of listed companies has substantially hindered the actual implementation of accounting information disclosure system. From this point of view, it is urgent to improve the accounting informatization of listed companies.

First of all, the state should issue relevant policy documents to promote and encourage the improvement of accounting informatization level of listed companies. In particular, the state can give listed companies with a high degree of accounting informatization corresponding tax exemption and reduction policies, effectively promoting the development of accounting informatization of listed companies. Only when the state introduces incentive measures, the accounting informatization of listed companies will have stronger development momentum. Secondly, listed companies should pay full attention to the promotion of their own accounting informatization, allocate corresponding funds to support the development of accounting informatization, and really put the promotion of accounting informatization in an important position in the company's development. Because only after the company's accounting information level is improved, the company's accounting information disclosure system will be more perfect and meet the requirements of market rules.

The company should also strengthen the training and management of enterprise accountants, so that accountants not only have theoretical knowledge, but also have more practice and rich accounting experience. Finally, the improvement of accounting informatization level of listed companies should also improve the accounting access threshold of listed companies. For example, listed companies should implement corresponding qualification requirements for newly recruited accounting personnel, so that accounting personnel can master certain information technology skills and related software operation technologies, which is a necessary condition for improving the degree of accounting informatization.

2. Make clear that the object of accounting information disclosure is clear.

The object of information disclosure is an important aspect of accounting information disclosure. Unclear disclosure object will damage the legitimate rights of relevant shareholders. At the same time, due to the large number of shareholders of listed companies, it is likely to cause social capital turmoil. Many examples at home and abroad have proved that the disadvantages of unclear disclosure targets of accounting information of listed companies have seriously hindered the development of listed companies, because many management of listed companies often disclose accounting information only to some shareholders for the company's vital interests, which has caused the bottleneck of the company's development. The accounting information explicitly required to be disclosed by listed companies shall be:

First, the state has promulgated relevant company laws and regulations, and further clarified the object of accounting information disclosure in national laws and regulations, that is, to whom and what accounting information of listed companies is disclosed, which needs to be clearly defined. Completely changing the present situation that listed companies can only decide the object of accounting information disclosure according to their articles of association is conducive to the standardization and institutionalization of accounting information disclosure, and it is also an inevitable trend of accounting information disclosure.

Second, listed companies should make clear the contents of accounting information disclosure, that is, what accounting information content and how to disclose it to the disclosure object are issues that listed companies should consider. We should fundamentally change the practice of disclosing accounting information only to the major shareholders of the company. Only when listed companies truly disclose the contents of accounting information to shareholders can shareholders' right to know be guaranteed and their right to participate in the company's operation be truly implemented.

Thirdly, it must be pointed out that the choice of the company's accounting object should help to protect the company's business secrets. For any company, accounting information is always related to the company's core business secrets. According to the relevant market experience, the company should really put the company's core secrets in the process of company information disclosure, so as to realize the standardization of company accounting information disclosure.

3. Formulate scientific accounting information disclosure procedures.

The formulation of accounting information disclosure procedures is a necessary prerequisite for the standardization, standardization and scientificity of accounting information disclosure of companies. Procedural justice is the guarantee of substantive justice. Only when the accounting information disclosure procedures of listed companies truly conform to the market rules and the interests of shareholders can the practical significance of the accounting information disclosure procedures of listed companies be guaranteed to the greatest extent and the purpose of sustainable development of listed companies be realized. Although all listed companies in China have accounting information disclosure systems at present, there are basically no relevant regulations on how to disclose and how to disclose procedural issues. Formulating scientific accounting information disclosure procedures requires companies to:

First, the corresponding hearing procedure is held. Before making disclosure procedures, a company should collect the disclosure objects of accounting information of the company, listen to the suggestions of the disclosure objects of accounting information extensively and deeply, and pay special attention to the participation of stakeholders. Only by ensuring a large number of comprehensive participants can the accounting information disclosure procedure be more scientific and reasonable, and the disclosure procedure be humanized to the maximum extent.

Second, the accounting information disclosure procedures of listed companies should follow the principles of fairness and justice. The so-called principle of fairness and justice means that the provisions of accounting information disclosure procedures should always be implemented, whether in the process of formulating information disclosure procedures or when the company discloses relevant accounting information in accordance with the information disclosure procedures. The authority of establishing information disclosure procedures depends on the strict compliance of relevant personnel with the procedures. In addition, the only way to ensure the real implementation of the procedures is to formulate corresponding responsibility measures, that is, to punish those who do not comply with the relevant procedures to a certain extent.

Finally, it should be noted that when studying the problems existing in accounting information disclosure of listed companies, we must aim at the operating characteristics and development trend of listed companies, and in the process of discovering the main problems existing in listed companies, we can really formulate corresponding countermeasures. In the fierce market competition, only by conforming to the law of market development and taking marketing and economics as the basic principles can we formulate countermeasures that are in line with the reality of accounting information disclosure of listed companies.

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