| 证券市场的效率和会计信息披露的公平与政府规范 |
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| 引用本文： | 胡晓明,王晓武,谢荣富.证券市场的效率和会计信息披露的公平与政府规范[J].南京财经大学学报,2001(5). |
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| 作者姓名： | 胡晓明 王晓武 谢荣富 |
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| 作者单位： | 南京经济学院会计学院 江苏南京210003
(胡晓明，王晓武)，南京经济学院会计学院 江苏南京210003(谢荣富) |
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| 摘 要： | 正确处理证券市场和会计信息披露的效率和公平之间的辨证关系的问题是政府规范者必须考虑和研究的关键问题。我们认为．会计信息披露是效率和公平的基础和前提，政府与效率和公平都有关，政府规范的重点应放在会计信息披露的公平性上。本文拟就证券市场的效率和会计信息披露的公平概念的鉴定及其关系、证券市场的效率和会计信息披露的公平与政府规范等方面谈一下我们的一管之见。
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| 关 键 词： | 效率 公平 会计信息披露 政府规范 |
Efficiency of Stock Market, Impartiality of Accounting Information Publication and Government's Stipulation |
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| HU Xiaoming,WANG Xiaowu,XIE Rongfu.Efficiency of Stock Market, Impartiality of Accounting Information Publication and Government''''s Stipulation[J].Journal of Nanjing University of Finance and Economics,2001(5). |
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| Authors: | HU Xiaoming WANG Xiaowu XIE Rongfu |
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| Abstract: | The authors decide that the accounting information publication is the base and precondition of efficiency and fair- ness, and the government concerns with both efficiency and fairness, with stipulation focusing on the impartiality of accounting information publication. And in this paper, the authors merely shed some light on issues as the appraisal of the concepts of the efficiency of stock market and the impartiality of accounting information publication and their relationships, the contradiction between the efficiency of stock market and the impartiality of accounting information publication and the government stipulation as well. |
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| Keywords: | efficiency impartiality accounting information publication goverment' s stipulation |
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