证券市场会计信息失衡研究

A Study on Accounting Information Imbalance in Securities Market

证券市场本质上是一个信息市场,而会计信息是证券市场信息的核心组成部分,证券市场信息功能出现问题主要表现于会计信息在整个传递过程之中。本文以信息生态学的视角探索和分析了会计信息作用机理、失衡原因,以及可能造成的不良后果,以期能够引起有关监管部门足够的重视,并在对会计信息作用机理及其失衡原因分析的基础上提出一些政策建议。

The securities market is essentially an information market,and accounting information is a core component of securities market information.Information function problems of the securities market can also be reflected in the process of accounting information transmission.The paper explores and analyzes operation mechanism of accounting information and its imbalance and adverse consequences from the perspective of information ecology in order to be able to attract enough attention of the relevant regulatory authorities.This paper presents a series of recommendations based on the analysis of mechanism and imbalance of accounting information.