不对称信息理论与会计信息披露问题研究

会计信息披露是资本市场实现资源有效配置的基础,也是会计工作的基本目标之一。本文通过不对称信息理论深入分析了目前我国会计信息披露中产生的各种问题,并找出其中的内在动因,为规范我国会计信息披露制度进行了深入的思考和分析。本文的结构分为三个部分,首先简单介绍一下不对称信息理论及其基本理论,其次分析目前我国证券市场上会计信息披露存在的各种问题,最后利用不对称信息理论针对这些问题进行深入的分析研究,并得出相应的结论。

The Point Asymmetric information theory or Accounting information exploration study

Accounting information exploration is not only the foundation of achieving effective allocation of recourses in Capital Markets but also one of the basic goals of accounting. This paper probes into various kinds of problems concerning present accounting information exploration in China and their inner causes from the perspective of asymmetric information theory, and it also provides a deep analysis on how to standardize accounting information exploration system in China. This paper consists of three parts: Firstly, it gives a brief introduction to asymmetric information theory; then, it makes an analysis on various kinds of problems concerning present accounting information exploration in Chinese Stock Exchange Market; finally, it makes a study on these problems from the perspective of asymmetric information theory and comes to some conclusions accordingly.