会计信息披露与资本市场效率的关系研究

Study on the relationship between the accounting Information disclosure and the efficiency of the capital market

会计信患披露及其公开程度是影响资本市场资源配置效率、运行效率等的关键性因素。为促使我国资本市场良好的发展，本文分析了会计信息披露与资本市场效率之闻的相互关系，并提出了建立完善会计信息披露制度，提高资本市场效率的有力措施。

Accounting information disclosure and it＇ s open degree is the crucial factor of the capital market resource alloeation efficiency and operation efficiency. In order to promote file development of China＇s capital marker, this paper analyzes the mutual relations between accounting information disclosure and capital market efficiency, and proposes to establish and perfect the accounting information disclosure system and improve the efficiency of the capital market.