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上市公司追求的本质目的是盈利,即获得利润的最大化,基于这样的诉求,上市公司提供会计信息的目的是尽可能从市场上以最低的成本投入获得投资者的资金支持。会计信息使用者通过对企业所提供的分析来了解企业当下的经营发展状况以及财务状况,以帮助其作出正确的投资决策。会计信息在一定程度上也属于商品的一种,也是会受到供需关系的直接影响。但由于其公共产品的特殊性,导致上市公司的会计信息的供与求之间的关系难以平衡,进而导致上市公司所提供的会计信息的质量难以得到保证。基于此,本文重点分析了上市公司会计信息供给与需求的现状,并在此基础上针对如何解决上市公司会计信息供与求之间的制衡问题提出了相关建议。
The essential purpose of the pursuit of listed companies is profit, that is, to maximize profits, based on this appeal, the purpose of providing accounting information listed companies is as far as possible from the market with the lowest cost access to investor funds. Accounting information users through the analysis provided by enterprises to understand the company’s current business development and financial conditions, to help them make the right investment decisions. To a certain extent, accounting information is also a kind of commodity, but also will be directly affected by the relationship between supply and demand. However, due to the particularity of its public goods, the relationship between the supply and demand of accounting information of listed companies is difficult to balance, which leads to the difficulty of guaranteeing the quality of accounting information provided by listed companies. Based on this, this paper focuses on the current situation of the supply and demand of accounting information in listed companies, and on this basis, puts forward some suggestions on how to solve the problem of the balance between supply and demand of accounting information in listed companies.