摘要
提高、改善会计信息质量是目前经济社会关注的热点问题,本文从经济学的角度,通过考察西方发达资本市场,分析了保障高质量会计信息披露的三大根本成因,并提出防范财务粉饰、提高会计信息质量的建议。
H eightening and improving accountin g information quality is a popular pr oblem followed with interest by pre-sent economic society.Through inve stigating of west developed capital market,analyzes three basic reason s of guarantee high quality accounting information pub lishing,in economics angle and puts forward the suggestion of enhancing accounting infor-mation quality preventing financia l affairs in disguise.
出处
《机械管理开发》
2002年第1期32-33,共2页
Mechanical Management and Development
关键词
资源配置
内在价值
逆向选择
会计信息质量
Resources distrbution Internal value Contrary selection Inferior curr ency expel fine one
