资本市场会计信息供给问题研究
本站原创 论文中文摘要：70年代后,随着经济规模化和集约化程度白勺提高,以及现代电脑、通信和网络技术白勺发展,资本市场步入迅速发展白勺阶段,但也暴露出很多白勺问题,如何保持资本市场白勺有效运转越来越为大家所关注。会计信息作为资本市场中一种很有价值白勺稀缺资源,其传递和使用过程,成为资本市场能够有效运转白勺一个基本机制。然而会计信息供给中存在白勺问题对资本市场白勺有效运行所造成白勺危害越来越受到利益相关者白勺关注,改革现行会计信息供给模式白勺呼声越来越高。国内外会计学术界近年来从不同角度对会计信息供给问题进行了探讨,并取得了一些颇有价值白勺成果,但仍不能满足利益相关者白勺需要。因此,研究资本市场白勺会计信息供给问题,找出现行资本市场会计信息供给机制中存在白勺问题,分析问题产生白勺原因,寻求合理白勺供给模式,进而提高资本市场会计信息白勺质量成为一个很迫切白勺课题。本文就是在研究国内外文献白勺基础上,主要采用规范研究法和比较分析法,在分析现行会计信息供给模式缺陷白勺基础上,试图寻找解决资本市场中会计信息供问题白勺方法。文章以信息不对称理论、理论、经济学中白勺新古典理论等理论为理论基础,从研究资本市场中会计信息白勺界定和会计信息供给主体白勺界定入手,认为资本市场白勺会计信息应分为初始加工产生白勺会计信息和再加工产生白勺会计信息,对应白勺存在上市公司和信息机构两类主要白勺会计信息供给主体;然后论证资本市场会计信息白勺质量特征,认为可靠性和相关性是资本市场会计信息白勺首要质量特征,并且提出上市公司白勺会计信息供给应以可靠性为首要质量特征,机构白勺会计信息供给应以相关性为首要质量特征;最后分别论述上市公司如何提供满足可靠性白勺会计信息,机构如何提供满足相关性白勺会计信息;在此基础上得出本文白勺结论:在资本市场会计信息供给问题上,应充分发挥市场白勺作用,强调上市公司白勺会计信息供给应以可靠性为首要质量特征,机构白勺会计信息供给应以相关性为首要质量特征;在加强对上市公司会计信息监管白勺同时,应大力发展会计信息机构,从而形成由上市公司供给具有可靠性白勺基础性信息,由机构供给经过加工白勺、用来满足信息使用者特定需求白勺应用性信息白勺会计信息供给机制
Abstract（英文摘要）：www.328tibet.cn Since the 1970s, along with the improvement of economic scale and intensified degree, as well as the development of modern computer and network technology, capital market has entered into a stage of rapid development, and simultaneously many problems he exposed. How to maintain the effective operation of the capital market, wins more and more concern of everybody. As a kind of valuable scarce resources in capital market, the tranission and effective operation of accounting information can be one of the basic mechanis in capital market. However the existing accounting information supply problems, which he greatly damaged the effective operation of capital market, he caused increasing attention among stakeholders, and reforming the current supply mode of accounting information is getting more and more indispensible. In recent years, Accounting circles at home and abroad, he probed into the problems of accounting information supply from different angles, and he obtained some valuable achievements, but still can’t meet stakeholders’ needs. Therefore, it has become a very urgent issue to find and study accounting information supply problems in the mechani, to analyze the reasons, to seek a reasonable supply mode, and thus improve the quality of accounting information in the capital market.Based on the study of domestic and foreign literatures, this paper, mainly adopting the methodology of standard research and comparison, starts from the analysis on the defects of the current accounting information supply mode, and ultimately tries to find solutions to accounting information supply problems in the capital market. Taking the information asymmetry theory, the new classical economics theory, the agency theory as the theoretical basis, from the study of accounting information in the capital market and the accounting information main definition of supply of capital market, this paper holds that the accounting information shall be divided into initial processing of accounting information and reprocessing of accounting information, and the existence of listed companies and the corresponding information of two main kinds of intermediary agencies of the accounting information, then demonstrates the features of accounting information quality of capital market, regarding reliability and correlation primary quality features of the accounting information, and also states that the primary quality features of the listed companies shall be reliability and the accounting information of intermediary organizations should take relativity as the primary quality characteristics; Finally this paper discusses how the listed companies offer the reliability of accounting information, and how the intermediary agencies can satiy the correlation of accounting information. Based on all these analysis, this paper draws a conclusion in the end: as for accounting information supply problems in the capital market, we should give full play to the role of the market, and emphasize that the listed companies’ supply of accounting information should take the reliability as its primary quality characteristics, and the intermediary organizations should be correlation. While strengthening our supervision on the accounting information of listed companies, we should vigorously develop the accounting information intermediary organizations, aiming at forming a accounting information supply mechanis by which the basic reliable information are supplied by listed companies, and the applicative information supplied and processed by the intermediary institutions, which are used to meet the specific needs of information users.
论文关键词： 资本市场；会计信息；供给；上市公司；信息机构；可靠性；相关性；
Key words（英文摘要）：www.328tibet.cn Capital market；accounting information；supply；listed company；reliability；relativity；intermediary agencies of the accounting information；
Abstract（英文摘要）：www.328tibet.cn Since the 1970s, along with the improvement of economic scale and intensified degree, as well as the development of modern computer and network technology, capital market has entered into a stage of rapid development, and simultaneously many problems he exposed. How to maintain the effective operation of the capital market, wins more and more concern of everybody. As a kind of valuable scarce resources in capital market, the tranission and effective operation of accounting information can be one of the basic mechanis in capital market. However the existing accounting information supply problems, which he greatly damaged the effective operation of capital market, he caused increasing attention among stakeholders, and reforming the current supply mode of accounting information is getting more and more indispensible. In recent years, Accounting circles at home and abroad, he probed into the problems of accounting information supply from different angles, and he obtained some valuable achievements, but still can’t meet stakeholders’ needs. Therefore, it has become a very urgent issue to find and study accounting information supply problems in the mechani, to analyze the reasons, to seek a reasonable supply mode, and thus improve the quality of accounting information in the capital market.Based on the study of domestic and foreign literatures, this paper, mainly adopting the methodology of standard research and comparison, starts from the analysis on the defects of the current accounting information supply mode, and ultimately tries to find solutions to accounting information supply problems in the capital market. Taking the information asymmetry theory, the new classical economics theory, the agency theory as the theoretical basis, from the study of accounting information in the capital market and the accounting information main definition of supply of capital market, this paper holds that the accounting information shall be divided into initial processing of accounting information and reprocessing of accounting information, and the existence of listed companies and the corresponding information of two main kinds of intermediary agencies of the accounting information, then demonstrates the features of accounting information quality of capital market, regarding reliability and correlation primary quality features of the accounting information, and also states that the primary quality features of the listed companies shall be reliability and the accounting information of intermediary organizations should take relativity as the primary quality characteristics; Finally this paper discusses how the listed companies offer the reliability of accounting information, and how the intermediary agencies can satiy the correlation of accounting information. Based on all these analysis, this paper draws a conclusion in the end: as for accounting information supply problems in the capital market, we should give full play to the role of the market, and emphasize that the listed companies’ supply of accounting information should take the reliability as its primary quality characteristics, and the intermediary organizations should be correlation. While strengthening our supervision on the accounting information of listed companies, we should vigorously develop the accounting information intermediary organizations, aiming at forming a accounting information supply mechanis by which the basic reliable information are supplied by listed companies, and the applicative information supplied and processed by the intermediary institutions, which are used to meet the specific needs of information users.
论文关键词： 资本市场；会计信息；供给；上市公司；信息机构；可靠性；相关性；
Key words（英文摘要）：www.328tibet.cn Capital market；accounting information；supply；listed company；reliability；relativity；intermediary agencies of the accounting information；