强制性会计信息披露存在的主要问题研究

Research on the Problems of Compulsory Accounting Disclosure

强制性会计信息披露可以节约会计信息收集的总成本,刺激证券信息研究的供给。过度和不足的强制性会计信息披露,并未能实现中小投资者利益和上市公司合法权益的保护,并加大了披露成本和监管成本,长远来看难以实现证券市场的效率。

Compulsory accounting disclosure can .save the cost of accounting information collection, stimulate the providing of stock information researcho Excessive and insufficient accounting information disclosure cannot fully protect the rights of average investors and listed companies, even worse, raises the cost of disclosure and monitoring, and cannot achieve efficiency of stock market in the long run.