Reflections and Improvements on China’s Asset-Backed Securities Information Disclosure System

Asset-backed securities are developed through complex processes such as asset restructuring and credit enhancement.Therefore,the information asymmetry between issuers and investors is greater compared to traditional securities,which imposes higher requirements on information disclosure for asset-backed securities.Asset-backed securities have characteristics such as diversified disclosers,differentiated disclosure content,and specialized risk factors.China has already formulated a series of rules and regulations regarding information disclosure of asset-backed securities.It is imperative to develop specialized laws and regulations for asset-backed securities,encompass original equity holders and credit enhancement agencies as information disclosers,incorporate information such as underlying asset details,cash flow projections,and credit ratings and enhancements into the disclosure content,and improve the legal liability rules to effectively address false disclosures.

A Method of Eliminating Information Disclosure in View Publishing

Although it is convenient to exchange data by publishing view, but it may disclose sensitive information. The problem of how to eliminate information disclosure becomes a core problem in the view publishing process. In order to eliminate information disclosure, deciding view security algorithm and eliminating information disclosure algorithm are proposed, and the validity of the algorithms are proved by experiment. The experimental results showing, deciding view security algorithm can decide the safety of a set of views under prior knowledge, and eliminating information disclosure algorithm can eliminate disclosure efficiently.

Research on Internal Control Information Disclosure of Real Estate Industry-Taking Taihe Group as an Example

After the outbreak of the Enron incident in the United States, China’s attention to internal control information disclosure has gradually increased. As a pillar industry of the national economy, real estate industry internal control system is sound, which has an important impact on social stability and healthy economic development. Therefore, this paper selects a company in the real estate industry, through the analysis of its internal control information disclosure, finds out its existing problems, and puts forward practical and feasible suggestions.

Evolution of corporate environmental information disclosure framework of “knowledge and action”: Based on big data background

Cloud accounting is based on the traditional financial work process, the context of big data, and the necessary trend of future corporate accounting development. Its emergence and rapid development will have a fundamental impact on corporate environmental information disclosure. In the big data era of information sharing, companies will have a new understanding of the emergence, balance, and final consideration of social responsibility, and will have new changes in their overall decision-making and information disclosure methods. "Knowing" and "behavior" will be combined on the basis of rational judgment, so that corporate environmental information disclosure is more in line with the overall social development requirements. Based on the background of big data, this article starts with the disclosure of impact factors, footholds, and path choices. It describes the evolution of corporate environmental information disclosure and provides reference suggestions for enterprises to disclose environmental information truthfully and perform social responsibilities.

Customer Information Disclosure and Analyst Forecasts : Empirical Evidence from Analysts' Perspective

Based on the company's disclosure of key customer information,the impact of corporate customer concentration on analyst forecast was studied,and we further studied the impact of detailed customer names on analyst forecasts. It is found that:(i) customer concentration significantly affects the accuracy of analyst forecasts. The higher the customer concentration is,the lower the accuracy of analyst forecasts is;(ii) Voluntary disclosure of customer names can provide incremental information to analysts and mitigate the negative impact of customer concentration on the accuracy of analyst forests;(iii) further research has found that the incremental information brought by the state-owned enterprises' disclosure of the customer names to analysts is more obvious; disclosure of customer names by companies with high environmental uncertainty is more likely to be of concern to analysts; and star analysts have a higher ability to interpret customer names than non-star analysts.

Environmental Information Governance Reform in the Era of Big Data--From Information Disclosure to Public Service

The development of environmental information governance includes three phases: providing for oneself,information disclosure,and public service. And then China is in the transition and transformation of environmental information disclosure to the environmental information public service. The core of the transformation is public participation,in the whole procedure of environmental information supply decision making,production,and quality supervision and evaluation,etc. The target path of the environmental information governance reform includes five parts: improvement of public satisfaction,optimizing information disclosure,information quality control,integration of information resources,and multiple supply.

Draw Lessons from International Experiences to Promotethe Information Disclosure of the PPP in Our Country

P P P 作为传统政府采购的创新形式,其项目信息公开制度既应具有传统政府采购的-般要求,也应具有自己的特殊性,这对增加社会资本的参与热情、防止公共采购的腐败、倒逼项目提高质量具有重要意义.借鉴国际金融组织在P P P 项目信息公开方面较为成熟的政策与规定,并根据世界各国的具体实践,提出中国P P P 项目信息公开方面的具体建议,明确敏感信息的界定与公开方式,同时利用中国P P P 综合信息平台的运行,构建中国政府采购的质疑投诉机制,建立完整的报价体系和信息公告制度.

Definition,measuring methods and status of carbon information disclosure in Chinese enterprises

From the perspective of carbon disclosure goal,the paper defined the detail types of contents about carbon information disclosure,then constructed the carbon information disclosure index,by using the indices to 2011 annual report of A-share listed companies in Shanghai and Shenzhen Security Exchange,we found that Chinese enterprises' carbon disclosure scattered,industry structure quite different characteristics,quantity information and quality information asymmetry.

Empirical Research on Factors Influencing Level of Environmental Protection Information Disclosure in Annual Reportsby Listed Companies

Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines the factors influencing level of environmental protection information disclosure. The findings show that the disclosure level has improved, but the overall level is still low and unable to satisfy information users; there is positive correlation between corporate size, industry type, accounting firm's type and corporate environmental dis-closure index. The companies of large scale and heavy pollu-tion and those audited by international "Big 4" and domestic "Big 10" accounting firms have a high level of environmental disclosure, while the profitability and financial leverage has no impact on the disclosure level. Finally some suggestions are put forward to establish environmental information disclosure sys-tem in China.

An Empirical Studyon the Impact of Corporate Social ResponsibilityInformation Disclosure on EquityCapital Cost

Taking public companies of Shenzhen A-share as samples,the paper analyses the impact of CSR disclosure on the cost of equity capital and the differences in various disclosure ways.The empirical results show that:the CSR disclosure has negative correlation with the cost of equity capital,and different ways of disclosure are not relative to the cost of equity capital.Corporate social responsibility information disclosure plays a critical role in the company's management.

Analysis on Green Accounting Information Disclosure of Chemical Enterprises Under Low-Carbon Economy

In the current era of low-carbon economy,environmental governance and energy conservation have become major issues,in which chemical enterprises with high pollution and consumption have naturally attracted much attention.The disclosure of green accounting information is indispensable to the continuous development of chemical enterprises and even the whole society.Therefore,based on existing research results,this paper analyzes the existing problems and causes of green accounting information disclosure of chemical enterprises in China under low-carbon economy,and puts forward suggestions for solutions.

Problems and Suggestions of Corporate Green Accounting Information Disclosure Under Low Carbon Economy

With the continuous deepening of the concept of sustainable development in modern society,the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic growth.In the face of the increasingly prominent environmental issues,it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the whole.Through analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterprises under the low carbon economy,we have a clearer understanding of the green accounting information disclosure of agricultural and animal husbandry enterprises,which is conducive to proposing countermeasures that can improve the level of environmental information disclosure from its roots.

Enforcement of Regulations of the People's Republic of China on Disclosure of Government Information and Continual Development of a Group of Basic Human Rights

Introduction 2013 saw the sixth anniversary of the formulation of Regulations of the People＇s Republic of China on Disclosure of Government Information （hereinafter referred to as the Regulations） and the fifth anniversary of their being put into effect. As the Regulations were stipulated and put into force,