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资本市场是人们经济生活中不可或缺的一部分,它是资金的融通场所也是资源配置场所。在经济高速发展的过程中,资本市场对社会的经济活动的影响已达到不可忽视的程度。企业的经营活动产生的效果会迅速在有效的资本市场产生反应,从而促使投资者做出决策。而在无效资本市场或反应不灵敏的资本市场上,只能是让大量投机者牟取短时间的经济效益。无效的资本市场对整个社会的经济发展是及其不利的。本文分析公司制企业在资本市场上会计信息失真的根源,并提出相应的治理思路。
Capital market is an indispensable part of people’s economic life. It is a place where funds can be financed and resources are allocated. In the process of rapid economic development, the impact of capital market on the economic activities of society has reached a level that can not be ignored. The effects of the business operations of the business promptly react to the effective capital markets, prompting investors to make decisions. In the ineffective capital market or the insensitive capital market, it is only for a large number of speculators to seek short-term economic benefits. The ineffective capital market is unfavorable to the economic development of the entire society. This paper analyzes the root causes of the distortion of accounting information in the capital market of the corporate system, and puts forward the corresponding management ideas.