会计信息披露学框架构建

企业是市场经济的主要组成要素,其会计信息披露对市场经济的建立和发展发挥着重要作用。本文从会计信息披露实践和理论研究的现状着手,分析建立会计信息披露学的必要性及客观可能性,为会计信息披露学的建立提供了依据,并构建了会计信息披露学基本框架,对建立会计信息披露学进行了展望。

Discussion on the Subject of Accounting Information Disclosure

As a main element of market economy,the accounting information disclosure of enterprise plays a very important part in the establishment and development of market economy.Though the analysis of profound practical and theoretical research on current accounting information disclosure,this paper tries to build up a integral system of accounting information disclosure to instruct practice.Based on current research status of accounting information disclosure,this work analyzes the necessity and possibility to bu...