| 从系统论方法看证券市场信息披露与监管 |
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| 引用本文： | 吴庆田,刘建秋,宋晓莉. 从系统论方法看证券市场信息披露与监管[J]. 石家庄经济学院学报, 2002, 25(1): 48-51 |
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| 作者姓名： | 吴庆田 刘建秋 宋晓莉 |
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| 作者单位： | 中南大学,工商管理学院,湖南,长沙,410083 |
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| 摘 要： | 上市公司会计信息质量问题一直是人们关注的焦点，本文从系统论角度出发，认为上市公司信息的生成和披露是一个复杂的系统过程。这一过程中，诸多相互影响和制约的因素决定上市公司会计信息质量特征。完善上市公司会计信息质量，必须从改善输入要素质量，提高反馈回路效率，优化系统功能等方面入手。
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| 关 键 词： | 系统论 证券市场 信息披露 会计信息 上市公司 监管系统 中国 |
| 文章编号： | 1007-6875-(2002)-01-0048-04 |
| 修稿时间： | 2001-12-26 |
A View on the Disclosure and Supervision in Security Market From Systemic Methodology |
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| WU Qing-tian,LIU Jian-qiu,SONG Xiao-li. A View on the Disclosure and Supervision in Security Market From Systemic Methodology[J]. Journal of Shijiazhuang University of Economics, 2002, 25(1): 48-51 |
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| Authors: | WU Qing-tian LIU Jian-qiu SONG Xiao-li |
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| Abstract: | Accounting information of listed corporation is always a hot point being discussed From the systematic view, this paper considers the disclosure and supervision is a sophisticated process In this process, many mutual influence and restrict factors decided the information quality of the listed corporation In order to summate the information, we must ameliorate the quality of elements being input, improve the efficiency of feedback circle and optimize the function of system |
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| Keywords: | system accounting information disclosure and supervision optimization |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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