会计信息披露的冲突与对策研究

随着现代企业制度和证券市场的不断发展与完善,使得会计信息披露成为企业经营机制的重要组成部分,同时也为企业和投资者决策有用性提供了巨大的参考作用。但是,外部信息披露机制要求与企业内部实际成本效益之间会发生一定的冲突。要化解会计信息披露的冲突,应从横向上,采用强制披露与资源披露相结合;从纵向上,采用多层次信息披露制度:从技术上,加大网络会计的推广。

Conflicts and Counter- plan Researches of the Accounting Information Disclosure

With the modern business enterprise system and securities market development continuously along and perfect, making the accounting information disclosure become the importance part of business enterprises operation mechanism, at the same time, it also provides the enormously consults function for the business enterprise and decision investors. This text sets out the cost -efficient principle of accounting information disclosure, as the detailed analysis to its compose and conflict, and puts forward some counter - plans for saluting accounting information disclosure conflict.