随着经济社会的不断发展,社会分工和社会化组织程度的不断提高,会计的地位越来越重要。会计信息在资本市场的作用是不言而喻的。会计信息就像航行在大海之上船只的导航员一样,指导各种资源在资本市场进行合理配置。在现代社会中,委托经济责任制构成了主要的生产关系,所有者与管 With the continuous development of economy and society, the continuous improvement of social division of work and social organization, the status of accounting becomes more and more important. The role of accounting information in the capital market is self-evident. Accounting information, like navigators sailing above the sea, guides the various resources in the capital markets. In modern society, commissioned economic responsibility system constitutes the main production relations, owners and management