信号传递理论在会计信息披露中的有效运用

Effective Application of Signal Transmission Theory in Accounting Information Disclosure

进入信息时代,人们越来越重视会计信息的真实性、有用性、时效性等特征,但由于在实际中普遍存在信息不对称。导致会计信息披露不完全、不很透明等现象的普遍存在,不仅影响了投资者对企业的不信任,也在一定程度给投资者造成一定的损失,而信号传递可解决因会计信息不对称等而给投资者造成不利影响等问题,本文就这两个方面来论述信号传递对我国会计信息披露的改进与完善中发挥的作用等。

Entering the era of information, people pay more and more attention to the reality, utility and effectiveness of accounting information.Because of asymmetry of information, the disclosure of information is not always complete and transparent. Thus it not only affect the trust of investors on enterprises, but also results in some lass to some extents. The author thinks that signal transmission may solve the problems. This paper will display the function of signal transmission in accounting information.