Accounting information is an important link between listed companies and investors. Improving the degree and quality of accounting information disclosure is a key step in modern financial system and even modern enterprise system. After nearly 20 years of exploration and development, China has basically formed a complete theoretical system and framework of accounting information disclosure of listed companies. However, there are still many problems in practice, which hinder the development of China's securities market, and should be paid more attention to and improved. Firstly, this paper clarifies the research background and significance of this paper, and then introduces the concept and basic theory of corporate accounting information disclosure. On this basis, combined with relevant practical cases, this paper discusses and analyzes the problems and causes of accounting information disclosure of listed companies in China. Finally, it puts forward solutions. In order to provide some thoughts on standardizing the information disclosure of listed companies and promoting the development of China's securities market.

Fang He. System Defects and Countermeasures of Information Disclosure of Listed Companies in China--Taking Accounting Information Disclosure as the Research Point. International Journal of Business Management and Economics and Trade (2023), Vol. 4, Issue 1: 85-95. https://doi.org/10.38007/IJBMET.2023.040111.

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