基于企业信息生成和披露的经济学思考

面对新经济改头换面的挑战,传统企业信息失真失衡,不但无法反映真实的经济现象,反而可能误导管理层和投资者进行宏观和微观方面的决策。立足经济学的视野,尝试从金融信息产权、金融信息披露中的道德问题以及信息的均衡与管制方面探讨经济学的作用机理,以挖掘出影响企业信息的真正根源所在,淘滤和组合完善企业信息的路径选择。

Some Considerations on Corporate Information Generation and Disclosure from the Perspective of Economics

Confronted with the challenges of new economic makeover, owing to distortion or imbalance, the traditional corporate information can not reflect the real economic phenomenon, but may mislead the management and investors when making decisions in macro and micro aspects. Based on the vision of economics, the paper attempts to explore the mechanism of economics from property rights of financial information, primary ethical issues during financial information disclosure, and the equilibrium and control of information, so as to dig out the real causes for the impact upon corporate information, sift and improve the path selection of corporate information.