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会计信息是投资人和经管人的桥梁,桥梁稳不稳固,则需要会计信息价值来保障。会计信息价值的实现有着它本身特有的机理,根据它独特的机理,结合实现途径,会计信息价值就能很好的得以保障,本文把实现途径细分为内部途径和外部途径,更加细致的阐述其价值实现。会计信息价值主要的舞台是资本市场,本文试图把会计信息和资本市场相结合,从新的角度来认识和理解资本市场会计信息的价值。
Accounting information is a bridge between investors and managers, the bridge is not stable, you need the value of accounting information to protect. The realization of the value of accounting information has its unique mechanism. According to its unique mechanism, combined with the way of realization, the value of accounting information can be well protected. In this paper, the ways of realization are subdivided into internal and external approaches, which are explained more elaborately Its value. The main stage of the value of accounting information is the capital market. This paper attempts to combine the accounting information and the capital market to recognize and understand the value of the accounting information in the capital market from a new perspective.