证券市场有效性与我国财务信息披露质量研究

The Effect of Stock Market and Disclosure of Financial Information in China

证券市场的有效性受财务信息质量的影响。我国证券市场财务信息披露质量低下是证券市场无效的重要原因。健全财务信息披露制度 ,提高财务信息披露质量 ,是增强证券市场有效性的重要举措。

The effect of stock market depends on financial information. It should disclose their financial information fully in due time, as it affects stockholders' interests and the development of the securities market. This paper discusses the fraud of disclosing financial information and the reasons, and countermeasures are put forward.