会计信息披露与中国资本市场研究

On Accounting Information Disclosure and Chinese Securities Market

中国证券市场经过十几年的发展,在提高社会资源配置效率、促进国民经济结构调整等方面发挥了重要作用,证券市场会计信息披露也在逐步规范。但由于种种主客观原因仍存在不少问题,会计信息质量不高,证券市场透明度不高,从而导致我国证券市场在优化资源配置、推动经营机制等方面成效欠佳。本文分析了中国资本市场会计信息披露的现状。与美国信息披露的体系相比较的基础上,为我国资本市场会计信息披露的建设提出了建议。

The securities market of China has been developing for more then ten years and played an active role in improving the efficiency of resource allocation and promoting the adjust of the national economy structure. At the same time, the disclosure of accounting information in the securities market has been normal gradually. But there are still many problems in it because of some subjective and objective reasons, which affect the functions of the securities market. The paper analyzes the present situation of accounting information disclosure in the Chinese securities market. Comparing with the American accounting disclosure system, the paper provides some advice on the construction of Chinese accounting information disclosure.