论证券市场中会计信息的公开披露

The Disclosure of Accounting Information in Security Market in China

会计信息披露是证券市场的基石 ,是确保建立公平、公正、公开证券市场的根本前提。规范会计信息披露可以提高我国证券市场的效率 ,促进生产要素的合理流动 ,实现优化资源配置的作用。本文正是以此为现实出发点 ,分析了有效市场与会计信息公开披露之间的必然联系 ,并在此基础上介绍了我国会计信息公开披露的现状以及存在诸多种种不足的原因 ,最后提出了规范的思路———制度建设层面和具体执行层面的规范。

To norm the listed company's disclosure of accounting information is now an urgent task for security market. We have learned from history that the normative security market is indispensable of its cornerstone-normative accounting information disclosure system.The thesis first presents a preliminary discussion on the relationship between efficient market and the disclosure of accounting information,then analysis in depth the lack of present disclosure system and the causes of it .Finally the authors gives some suggestions on how to norm the disclosure of accounting information in China.