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上市公司的日益增多,资本市场已经成为公司筹资最主要的渠道。高质量的信息披露不仅可以确保利益相关者的利益,更是整个资本市场健康发展的保证。但是当前我国公司会计信息披露质量还存在着相当多的问题,对资本市场配置资源的有效性造成了严重的损害。因此,如何就资本市场下公司会计信息披露质量制定一个科学的评价标准,并采取有效的措施保障公司的会计信息披露质量,已经成为当前亟待研究的一个重大课题。
The increasing number of listed companies, the capital market has become the company’s main channel for financing. High-quality information disclosure can not only ensure the interests of stakeholders, but also ensure the healthy development of the entire capital market. However, there are still quite many problems in the quality of corporate accounting information disclosure in our country, which has caused serious damage to the effectiveness of the allocation of resources in the capital market. Therefore, how to formulate a scientific evaluation standard for the disclosure of accounting information in the capital market and take effective measures to protect the quality of the company’s disclosure of accounting information has become an important issue to be studied urgently.