| 会计投资者保护功能评价及其指数研究 |
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| 引用本文： | 崔学刚.会计投资者保护功能评价及其指数研究[J].新疆财经,2012(1):31-35. |
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| 作者姓名： | 崔学刚 |
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| 作者单位： | 北京工商大学商学院 |
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| 基金项目： | 国家社科基金项目(08CJY008)“会计信息质量与投资者保护效果研究”;北京市自然科学基金资助项目(9112005)“高科技中小企业境外上市融资效果及其融资模式创新研究”;北京市教委高层次人才资助计划(PHR20100512)“会计与投资者保护”的阶段性成果 |
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| 摘 要： | 本文探讨了投资者保护机制的内涵与本质,会计在投资者保护中的功能,并介绍了会计投资者保护评价体系及其指数,通过指数分析,对我国的会计投资者保护现状进行了评价。投资者保护体系是一个融合法律规范、社会规范与市场机制的综合体系,在不断完善法律机制的同时,需要不断开发与建设投资者保护的社会规范机制与市场机制,会计在投资者保护机制中作为基础性信息与基础性制度具有不可替代的功能。
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| 关 键 词： | 投资者保护机制 会计功能 指数体系 |
Research on Evaluation and Index of the Investor-protection Function of Accounting |
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| Cui Xuegang.Research on Evaluation and Index of the Investor-protection Function of Accounting[J].Finance & Economics of Xinjiang,2012(1):31-35. |
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| Authors: | Cui Xuegang |
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| Institution: | Cui Xuegang(Beijing Technology and Business University,Beijing 100048,China) |
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| Abstract: | This paper explores the intension and essence of investor-protection mechanism,the investor-protection function of accounting,and introduces the evaluation and index systems for investor-protection function of accounting.And it also evaluates the current situation of China’s accounting and investor protection by making an index analysis.Investor-protection system is a comprehensive mechanism including laws,social norms and market mechanism,and with the improving of legal mechanisms,social norms and market mechanisms need continue the development and construction from the angle of investor-protection.Accounting has the irreplaceable function for investor protection as basic information and basic institution. |
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| Keywords: | Mechanism of Investor-protection Accounting Function Index System |
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