摘要
会计信息不对称是经济领域存在的普遍现象。从信息传播的角度分析了造成会计信息不对称的主要原因,指出了协调会计信息传播主体之间的关系,以及优化会计信息的传播环境对会计信息传播的重要性。
The asymmetry of the accounting information is a common phenomenon existing in the field of the economy. From the angle of the information transmission, this paper analyzes the causes of the asymmetry of the accounting information, and points out the importance of coordinating the relations among the entities transmitting the accounting information and optimizing the transmission environment on the transmission of the accounting information.
出处
《科技情报开发与经济》
2004年第8期84-85,共2页
Sci-Tech Information Development & Economy
关键词
会计信息
信息不对称
信息传播
accounting information
asymmetry of information
information transmission