Since the reform and opening up, China's stock market was a very good development. The development of securities markets and effective disclosure of accounting information of listed companies to improve and have a great positive relationship. Accounting information disclosure of listed companies is the main way investors understand the company's operating results and financial condition. Effective, high-quality accounting information disclosure of information to help users make the right investment decisions and judgments, and better safeguard the interests of information users to effectively enhance market transparency. Thus promoting the healthy development of the capital market. However, throughout the accounting information disclosure of listed companies, the situation is not difficult to find such overestimated revenue, fraud, etc. contrary to the principles of disclosure of accounting information or have occurred. Adverse impact on the capital markets. This paper reveals the key issues from the perspective of the effectiveness of information disclosure of listed companies accounting exist, and trying to resolve the causes of these problems and proposed accounting information disclosure of listed companies to strengthen the effectiveness of the suggestions and comments.
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