强制性信息披露的适度问题

当市场失灵经济陷入困境时 ,经济学家会寻求政府的庇护 ;当政府管制过严时 ,经济学家又会反过来寻求市场自由的回归。市场和政府是相互依赖的经济调节手段 ,但政府对经济的干预存在合理理性。强制性信息披露作为政府对会计的一种干预也存在一定的度 ,本文以问卷调查方式考查了我国强制性信息披露的合理程度

Proper Dimension of Compelled Information Disclosure

When the economy meet with trouble and market failure,the economist often need government’s help;when regulation is so serious,the economist will go back to market freedom.Market and government are tools to control economy,which depend on each other.Government regulation must be proper.So,we think compelled informatiom disclosure must have a proper dimension.