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财务会计的目的是为决策者提供决策所需的会计信息。从这个意义上说,会计工作的重点就落在会计信息的披露上。然而,近年来,会计信息披露不充分及会计信息失真问题已经成为困扰我国经济发展和企业改革的突出问题。现试图运用西方经济学的有关理论对相关问题进行分析,以期为会计信息披露提供一个新的分析视角。
The purpose of financial accounting is to provide decision-makers with the accounting information needed for decision-making. In this sense, the focus of accounting work falls on the disclosure of accounting information. However, in recent years, the inadequate disclosure of accounting information and the distortion of accounting information have become prominent problems that plague the economic development and enterprise reform in our country. At present, I try to use the relevant theories of western economics to analyze the relevant issues so as to provide a new analytical perspective for accounting information disclosure.