浅析证券市场的信息披露成本

效益大于成本原则是会计准则制定过程中的普遍性约束条件，根据这一原则，从微观角度看，会计信息披露成本包括直接成本和间接成本，直接成本是任何上市公司都不能避免的，而间接成本则表现为信息披露对上市公司的不利影响，很难准确计量。从宏观上看，信息披露成本是将所有的上市公司和信息使用作为一个整体来考虑，因此，应加强法律制度的规定，规范强制笥披露，但对盈利预测、披露内部控制报表、经营计划等则应从实际出发，不应强制披露。

Information Disclosure Costs in the Stock Market

The principle of benefits are more than costs is the pervasive constraint in the accounting standard- setting processes. I analyze all kinds of direct casts and indirect costs of information disclosure from microscopic aspect. On the basis of microscopic analyses, I argue the information disclosure casts from microscopic aspect and considered how to cut down the casts from property - right theory. At last, several actual problems on information disclosure were discussed.