摘要
资本市场的会计信息披露质量,直接关系到能否为各利益相关者提供决策有用的相关信息,是研究资本市场的核心内容之一。本文从会计信息披露的内涵入手,对我国资本市场会计信息披露中存在的问题进行了深入分析,并在此基础上提出了完善我国资本市场会计信息披露的策略选择。
The quality of the accounting information disclosure on capital market is directly concerned with the useful in formation needed by the decision of stakeholders,and is also one of the core content of the research on capital market.This paper analyzes the problems of the accounting information disclosure on the capital market from the connotation of the accounting information disclosure,and then it points out the strategies about how to perfect the accounting information disclosure of China capital market.
出处
《特区经济》
北大核心
2007年第12期73-75,共3页
Special Zone Economy
关键词
资本市场
会计信息披露
问题
对策
capital market
accounting information disclosure
problem
strategy
