上市公司会计信息需求与供给不平衡及对策

在证券市场上,会计信息引导着经济资源的配置。目前我国证券市场上会计信息的供求严重失衡,大量虚假会计信息充斥着市场。因此,规范会计信息供给、培育信息需求主体和提高信息需求水平、加强审计监督以及完善公司法人治理结构已成为当前迫切需要考虑的问题。当会计信息能合理引导经济资源的流量、流速和流向时,才能促进国家经济的发展。

Imbalance of Demand and Supply of Listed Companies' Accountant Information and Its Countermeasures

On the securities market,the accountant information guides the allocation of economic resources.At present there exists a severe imbalance of the accountant information on the Chinese securities market,and a large amount of false information floods to the market.In terms of this,the issues that deserve being taken into consideration are to regularize the supply of accountant information,cultivate those who demand the information,and strengthen the auditing supervision and improve the management structure of...