有效证券市场与会计信息的关系研究

证券市场有效运行与会计信息之间存在着密切的关系。一方面,会计信息是证券市场有效运行的基础;另一方面,证券市场的有效运行对会计信息的质量、数量及表现形式等方面提出了新的要求。对三种不同形式的有效证券市场与会计信息的关系进行分析,指出证券市场有效运行对会计信息的具体要求。

On the Relationship between Effective Security Market and Accounting Information

The effective operation of security market keeps a close relationship with accounting information. For one thing, accounting information is the basis for the effective operation of security market; for another, the effective operation of security market may raise new requirements for the quality, quantity and performance of accounting information. The paper analyzes the three different sorts of relationship between effective security market and accounting information and points out the concrete requirements of the effective operation of security market for accounting information.