本文借鉴林肯的现代民主观,提出了“投资者导向”的会计信息披露理念。分析了选择“投资者导向”理念的原因,探讨了“投资者导向”与信息披露的内在联系,指出了信息披露制度的拓展方向。认为在我国会计准则与国际接轨后,健全投资者导向的信息披露是维护资本市场秩序和保护投资者权益的必然选择。 This article draws lessons from Lincoln’s modern democratic concept and puts forward the idea of ​​“investor orientation” of accounting information disclosure. This paper analyzes the reason of choosing “investor orientation”, probes into the inherent relationship between “investor orientation ” and information disclosure, and points out the developing direction of information disclosure system. It holds that after China’s accounting standards are in line with international standards, improving investor-oriented disclosure of information is an inevitable choice to safeguard the order of capital markets and protect the rights and interests of investors.