摘要
上市公司披露的会计信息，反映着公司的盈利能力和财务状况，是投资者评价公司经营状况和发展潜力，决定资金投向的主要依据，从这个意义上可以说会计信息是证券市场进行资源（资本）有效配置的基础。衡量证券市场有效性的重要依据之一是上市公司披露的会计信息的真实性与...
Abstract The accounting information exposed by the listed corporation reflects
the state of firm′s profit and finance. It is a very important basis for people to invest. In this
meaning, it would say that accounting information is the base on which stock market dispose
resources effectively. The problems that the accounting information exposed by listed
corporations is true or not, or the problems about controlling the surplus, are not only related to
the function of stock market to play normally, it also, in the other hand, reflects the reasonability of
government′s supervision.
出处
《财经研究》
CSSCI
北大核心
1999年第4期3-9,共7页
Journal of Finance and Economics
