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我国证券市场会计信息披露问题研究

Research on Accounting Information Disclosure in China Security Market
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摘要 证券市场信息披露的主要内容就是会计信息,在企业的经营过程中,为了维护证券市场的公平、公正和公开,要求必须完整、准确的披露规范的会计信息,从而保护投资者的合法权益,确保证券市场稳定的运行,促进市场经济的发展。但是由于我国企业内部制度不够完善,证券市场的会计信息披露存在一些问题,文章对我国证券市场会计信息披露中的问题进行了研究,并针对这些问题提出了一些改进的策略,希望能够为维护证券市场的良好秩序提供一些帮助。 The main content of information disclosure in securities market is accounting information.In order to safeguard the fairness, fairness and openness of the stock market, it is required to disclose the normative accounting information completely and accurately in order to protect the legitimate rights and interests of investors.To ensure the stable operation of the securities market and promote the development of market economy.However, due to the imperfect internal system in our country and some problems in the disclosure of accounting information in the securities market, this paper studied the problems in the disclosure of accounting information in China's securities market and put forward some strategies to improve these problems.The good order of the market provides some help.
作者 孙媛媛 SUN Yuan-yuan(Dezhou University, Dezhou, Shandong 253000, Chin)
机构地区 德州学院
出处 《企业技术开发》 2018年第2期109-111,共3页 Technological Development of Enterprise
关键词 证券市场 会计信息披露 问题 securities market accounting information disclosure problem
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