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在证券市场中,上市公司所披露的会计信息对股价的起伏起着重要作用。作为股市信息的重要来源,财务会计信息直接影响着投资人的决策结果。基于作者多年的工作和学习经验,本文从会计信息的相关特征入手,分析了会计信息对上市公司价值的判别作用,主要从会计信息的有用性及局限性、会计信息的真实性及持续性几个方面进行了针对性探讨。
In the securities market, the accounting information disclosed by listed companies plays an important role in the ups and downs of the stock price. As an important source of stock market information, financial accounting information directly affects the investors’ decision-making results. Based on the author’s many years of work experience and learning experience, this article starts with the relevant characteristics of accounting information, analyzes the discriminating role of accounting information on the value of listed companies, mainly from the usefulness and limitations of accounting information, the authenticity and persistence of accounting information The aspects of the targeted discussion.