摘要
当经济陷入困境而市场又失灵时 ,经济学家会寻求政府的庇护 ;当政府管制过严 ,经济学家又会反过来寻求市场自由的回规。市场和政府从来就是相互依赖的经济调节手段 ,但政府对经济的干预存在合理理性。自愿性信息披露与强制性信息披露类似市场与政府对经济的作用 ,强制性信息披露作为政府对会计的一种干预应有一定的度。
When the economy meets with troubles and market failure,the economists often need government help. When regulation was too serious, the economists will go back to look for market freedom.Market and government are tools to control economy,which depend on each other,but government regulation must be proper.Voluntary information disclosure and compelled information disclosure have the same effect on economy as market and government.So,we think compelled informatiom disclosure must have a proper dimension.
出处
《财经理论与实践》
CSSCI
北大核心
2003年第1期76-80,共5页
The Theory and Practice of Finance and Economics
关键词
强制性信息披露
适度理性
会计管制
上市公司
中国
政府干预
Accounting regulation
information disclosure rules
compelled information disclosure
proper dimension
