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引言当前,我国经济正处在以产权制度变革为标志的过渡阶段:股权多元化作为“一股独大”的反拨,使得机构投资者、个人投资者总是力图把握任何与决策有关的财务信息;企业的所有权与经营权的进一步分离,使得股东和债权人更加关注经理人受托责任的履行,而财务信息正是经理人业绩的综合体现;资本市场的蓬勃发展及其全球化趋势,迫切需要确立公众认可的、高质量的会计准则与制度体系。
At present, China’s economy is in the transitional stage characterized by the change of property rights system. Equity diversification acts as a counter-call to “one dominant.” As a result, institutional investors and individual investors are always trying to grasp any decision-making related Of the financial information; further separation of ownership and management of the enterprise, shareholders and creditors make managers pay more attention to the fulfillment of the fiduciary responsibility, and financial information is a comprehensive manifestation of the manager’s performance; the booming capital market and its globalization trend, There is an urgent need to establish public-accepted and high-quality accounting standards and systems.