资本市场是比较典型的自由市场体系,一个基本的条件是上市公司必须充分披露会计信息。然而目前资本市场普遍存在会计信息披露不充分的现象,影响投资者对证券投资的信心和资本市场的有效性。证券市场中的会计信息失真问题是一个国际性难题,上市公司会计信息商品化是解决这一难题 Capital market is a typical free market system, a basic condition is that listed companies must fully disclose accounting information. However, the prevalence of inadequate disclosure of accounting information in the capital market affects the investor confidence in the securities investment and the effectiveness of the capital market. The distortion of accounting information in the securities market is an international problem. The commercialization of accounting information in listed companies is a solution to this problem