会计信息偏差在我国资本市场中的放大作用探究——以权益资本市场为例

资本市场是现代企业进行融资的重要渠道。会计信息作为投资者对融资方的最重要评判工具之一,直接影响着出资人对企业价值的评估并做出投资决策。本文以普通股股票为例分析了会计信息偏差在权益资本市场(股票市场)被市盈率这一放大器放大的过程,从而阐明健全会计信息对中国资本市场发展有重要意义,并提出了解决这些问题的初步构想。

Research of expanding function of accounting information warp in China capital market——take equity capital market as example

The capital market is an important channel for financing to a modern enterprise. As one of the most important judged tools of investors the to the financing side, accounting information has a direct impact on the investor＇s assessment of the enterprise value and make investment decisions. As common shares example, the paper analyzes this amplifier amplification process by price-earnings ratio of accounting information bias in the equity capital markets （stock market）, thus clarifies the integrity of accounting information in China＇s capital market development has an important meaning, and puts forward to address these preliminary idea of the problem.