会计信息披露的若干问题研究

Researches on accounting informations disclosure

本文认为会计信息提供方主体应是管理当局，由其对会计信息负主要责任；影响会计信息提供的主要因素有投资者和整体收益水平；目前在会计信息披露中还存在着一些问题有待于进一步的探讨．

The article holds that it is the management authorities that play a key role in the offer of accounting information and are responsible for accounting information.The main factors that affect accounting information are the investor and the whole income level.There are also some problems in accounting informations disclosure which await further discussion.