从投资者对信息接受情况看公司信号传递——进一步加强普通投资者对会计报表的理解

Observing Enterprises' Signal Transfer From The Conditions of Investors' Receiving Information - Strengthen The Ordinary Investors' Comprehension On Accounting Report

本文通过信号理论在我国证券市场的运用来揭示公司的信息披露情况,并且根据当前市场上对于信息的接受情况——普通投资者仅关注少数几个财务指标,以此分析当前信息披露中的一些问题,并提出完善公司信息披露的建议,以使普通投资者能够更加理解财务报表。

The article disclosed the enterprises' information declaration conditions through signal theory on security market in china , and according to the conditions of the market receive information-ordinary investors only take care of few financial ratio , to analyze some problems during the declaration process. In this article the writer also gives some advises about how to perfect the enterprises' information declaration, in order to make ordinary investors understand financial report clearly.