试论会计信息披露与资本市场

Discussion on the Publication of Accounting Information and the Capital Market

资本市场是一国筹集长期资金的重要场所 ,对国家的经济发展有着举足轻重的作用 ,我国资本市场发展迅速 ,已成为国民经济不可或缺的一部分 ,然而 ,当今的资本市场仍存在许多问题有待解决与完善。本文选择了其中的一个方面 ,即会计信息披露与资本市场的关系来论述。

The capital market is an important place for a country to raise funds,which has a prominent effect on the development of the national economy.The rapid development of the capital market is an indispensable part of our national economy,however,some problems still remain to be solved.This article mainly discusses the relationship between the publication of accountancy informating and the capital market,which is only one part of the whole.