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企业会计信息对于企业经济效应的发挥有着非常重大的作用,会计信息披露的准确状况和规范状况决定着市场资源能否得到优化配置,因此,需要对企业会计信息进行真实和准确的披露。但是,企业会计信息的供需各方存在着各自不同的利益,信息披露的不同状况则对其利益有着不同的影响,因此,会计信息供需各方就围绕着会计信息的披露状况展开了博弈。
The accounting information of enterprises plays a very important role in the exertion of the economic effect of enterprises. The accurate status and normative status of accounting information disclosure determine whether the market resources can be optimally allocated. Therefore, it is necessary to make a true and accurate disclosure of the accounting information of enterprises. However, there are different interests for the supply and demand of accounting information in enterprises, and the different conditions of information disclosure have different impacts on their interests. Therefore, all parties involved in supply and demand of accounting information have started a game about the disclosure of accounting information.