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在我国资本市场上,会计究竟提供了哪些信息?这些信息有没有益处?对于这些问题,估计只有信息使用者才最有发言权。然而,我国现有的研究往往是站在信息供给方的角度研究会计信息,很少关注会计信息使用者的需要,其中针对非专业投资者的信息需求研究更是寥寥无几。随着社会主义市场经济体制的建立健全,信息环境不断发生变化,满足非专业投资者对会计信息需求,以此改进我国企业的信息披露状况,增强会计信息的实用性,已成为业内人士的共识。
In our capital market, accounting what exactly information provided? Is there any benefit to these information? For these questions, it is estimated that only the information users have the most say. However, the existing researches in our country tend to study the accounting information from the perspective of information providers, with little attention to the needs of accounting information users. There are few studies on the information needs of non-professional investors. With the establishment and perfection of the socialist market economic system, the changing information environment, the need of non-professional investors for accounting information, so as to improve the information disclosure status of our country’s enterprises and enhance the practicability of accounting information, it has become the consensus of the industry .