构建AIS沟通平台改善投资者关系

信息技术的广泛、深入应用,使企业管理者在处理与市场参与者之间的关系时选择了“需求导向”的理念。将此理念应用于资本市场,企业管理者必须考虑投资者关系管理。通过对投资者关系管理、会计信息系统及财经沟通三方面的文献综述,得出以下结论:投资者关系管理的核心是信息沟通;作为投资者关系管理的信息来源,限于信息技术的发展,会计信息系统在沟通功能的研究、开发、应用方面存在不足;对财经沟通的研究未涉及会计信息系统。为此文中提出应利用先进的信息技术,在会计信息系统中构建与投资者的沟通平台,为投资者提供他们想要的信息,赢得他们的信任,以降低企业资金成本,提高公司价值。

Improving Investor Relations by Constructing Communicate Channel in AIS

The idea of "Requirement-oriented" is adopted by managers when they deal with the relationships between market participants and themselves with the wide use of information technology.Relationship management of investors must be taken into consideration by managers when adopting the idea into the capital market.Through the literature review in the three aspects including relationship management of investors,accounting information system(AIS),and financial communication,the author gets the following conclusions: information communication is the core of investor relationship management;as the information source of investor relationship management,AIS has some deficiencies in the research,development and application in communication function;the researches on financial communication have no relationship with AIS.The author proposes that we should use advanced information technology to provide a channel to communicate with investors in AIS which can provide information they need,to win their trust,and to decrease capital costs while improving corporate value.