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证券经济要求会计信息公开规范化的股份上市公司的会计信息必须公开，因为会计信息的合理披露有利于证券交易的正常进行。投资者是通过会计信息的披露来获得企业经营状况，即盈利水平的高低、财务状况的好坏、支付能力的强弱等，据以判断作出“买—─卖──持有”决策的。...
The securities and the public accounting information must be publicly disclosed. The accounting information must be made public because the reasonable disclosure of accounting information is conducive to the normal trading of securities. Investors through the disclosure of accounting information to obtain business conditions, namely, the level of profitability, the financial position of good and bad, the ability to pay, etc., according to judge to make “buy-sell-hold” decision-making. ...