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想要对于会计信息质量进行整体上的提高,主要的途径是通过对于资本投入者以及经营者之间信息的不平衡性,从而使得股票投资者在进行股票投机活动当中,降低股票的风险。这样就能够使得股票流通顺畅。增强股票市场的稳定性。而对于企业的外部的资金投入者而言,公司平时对于公司内部的信息进行公告,这是其对于公司的发展情况、重大事件的公告以及企业信息进行了解的主要途径。当然,股票的投资者会根据企业所进行公告的的企业信息进行合理的判断,从而决定要不要对于该家企业进行投资。也正是由于这种原因,企业就主要以此种形式对于企业的财政信息进行公告。受如今经济全球化的影响,信息的更新周期也在不断的缩短,这样投资者就需要对企业所进行公布的财政信息、企业管理信息进行实时观察,对于其企业所进行发布的每一条信息都要判断其是否对于该企业进行投资产生重大的影响。企业对于信息质量的披露对于资金的投入者来说可谓是他们进行投入的标准和依据。如果企业能够发布精准具有科学性信息,就能够在一定程度上使得投资者对于企业经济状况进行预测时,降低其风险程度。这样企业为此所进行的披露成本也会降低。综上所述,想要对企业的披露成本进行降低,其治本之策就是提高企业会计信息的质量水平。
Want to improve the quality of accounting information as a whole, the main way is through the information imbalance between the capital investors and operators, so that stock investors in the stock speculation activities to reduce the risk of the stock. This will make the stock flow smoothly. Enhance the stability of the stock market. For the outside investors of the enterprise, the company usually announces the information inside the company, which is the main way to understand the company’s development, announcement of important events and enterprise information. Of course, investors in the stock market will make reasonable judgments on the basis of the corporate information announced by the company and decide whether or not to invest in the company. It is also precisely because of this reason, enterprises mainly in this form for the enterprise’s financial information announcement. Affected by the current economic globalization, the renewal cycle of information is constantly shortened, so investors need to make real-time observations on the financial information and business management information published by the enterprises, and for every piece of information that the enterprises issue To determine whether it has a significant impact on the company’s investment. The disclosure of information quality by enterprises is the standard and basis for their investment. If companies can publish accurate and scientific information, it can to some extent enable investors to predict the economic status of enterprises, reduce the degree of risk. The disclosure costs of such enterprises will also be reduced. In summary, want to reduce the disclosure costs of enterprises, the fundamental solution is to improve the quality of corporate accounting information.