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上市公司是资本市场上的重要主体之一,由于信息不对称的存在,其需要向利益相关者披露公司的会计信息以利于他们做出决策。然而,在我国资本市场上,上市公司会计信息披露存在诸多的问题,没有满足利益相关者的需求,降低了其决策的效率,同时不益于资本市场资源的有效配置。因而,本文提出从几个方向对现行会计信息披露方式进行改进,以增强高我国上市公司会计信息披露的相关性和有用性,进而提高资本市场资源配置的效率。
Listed companies are one of the important subjects in the capital market. Due to the asymmetry of information, listed companies need to disclose the accounting information of the company to the stakeholders to make their decisions. However, there are many problems in the disclosure of accounting information in our country’s capital market, which do not meet the needs of stakeholders, reduce the efficiency of decision-making, and do not benefit the effective allocation of resources in the capital market. Therefore, this paper proposes to improve the current disclosure methods of accounting information from several aspects in order to enhance the relevance and usefulness of accounting information disclosure of listed companies in China, and to improve the efficiency of resource allocation in capital markets.