柜台市场效率与会计信息配置模式的优化

OTC Market Efficiency and the Optimization of the Accounting Information Configuration Mode

柜台市场的建立和完善,需要相应的信息披露制度与之匹配。有效信息披露制度的建立需要以市场效率为基础,优化会计信息配置模式。文章从信息结构视角分析柜台市场效率,并评析了我国柜台市场的有效性水平。结合影响柜台市场会计信息有效配置的信息结构,对柜台市场会计信息有效配置模式的构成要件进行分析。在此基础上,提出优化我国柜台市场会计信息配置模式的建议。

An appropriate information disclosure system is needed in establishing and improving the OTC market.The foundation of the information disclosure system should be based on the OTC market efficiency and optimize the configuration mode of accounting information.This paper analyzes and comments the effectiveness of OTC market from the perspective of information structure.This paper analyzes the elements of the effective configuration mode of accounting information with the information structure which impact the effective distribution of accounting information.On this basis,this paper proposes the recommendations to optimize the configuration mode of accounting information about the OTC market in China.