论文部分内容阅读
如何实现对投资者的保护是我国证券市场发展中面临的重要课题。本文从会计视角出发,分析了会计信息所具有的功能,结合公司治理中的委托代理理论、信息不对称理论、资本资产定价模型和有效市场假设理论,分析了会计信息质量的投资者保护作用机制。最后提出提高上市公司会计信息质量是加强证券市场投资保护的有效途径之一。
How to realize the protection of investors is an important issue in the development of China’s securities market. In this paper, from the perspective of accounting, this paper analyzes the functions of accounting information, and combines the principal-agent theory, information asymmetry theory, capital asset pricing model and effective market hypothesis theory in corporate governance to analyze the investor protection mechanism of accounting information quality . Finally, it is one of the effective ways to enhance the quality of accounting information in listed companies to strengthen investment protection in the securities market.