在现代市场经济条件下，企业的会计信息披露问题，即企业应当为谁提供信息、如何提供信息以及提供什么信息，长期以来一直是会计理论和实务界关心的核心问题。在国际会计学界，这一研究已经取得了一系列重要成果，近年来我国会计学界也有一批令人振奋的研究成果。本文从会计信? Under the condition of modern market economy, accounting information disclosure of enterprises, that is, to whom information should be provided, how to provide information and what information to provide, has long been the core issue of concern of accounting theory and practice circles. In the field of international accounting, this research has made a series of important achievements. In recent years, there are a number of exciting research results in the field of accounting in our country. This article from the accounting letter?