论上市公司会计信息披露的成本和效益问题.pdfVIP

摘要 现代社会是一个信息社会，信息充斥着社会的每个角落。会计信息的披露更是 牵涉到投资人、债权人、政府以及与企业有方方面面利害关系的集团和个呶j缱 tounderstand订llefinancialsituadonof 謦霪潘萎蒹鋈蠹嚣薹帑粪鋈辐羹霎裔囊繁燮鹨；楚葡囊蓖衔骤衔毯篓雯巍。簖菇and entcrprisesm锄agementpedbnnaIIce， a11d onde aS t0 carry cision，such the inves仃nent，credit趾dsup而sion，etc．according 薹型聋嚣簇弱。冀嚣j羹端燃；鍪奏纛嚣葱鹫鍪帮勘鬈塑繇；g蠢嚣§蕊番糍爨鬻熬 jnf0砷ation． jn t11e HoweVcr，recent djst嘛d of years， accounting ph肋omenon 需裂掌蠢||囊耍裂强潮颡强；鍪蔼蔼≤嚣奏强饕嚣囊强囊；鬻幕粥饕d info册ationis and Veryger圮ral，severalm旬or seriouscrimillalcasesin2001have aroused血e毗ention丘omthewhole hascaused society t11esocietv especiaJly’and ublic to invcstofs椰lstcrisis info蛳a=矗ontoa e印ecia王lyp accountjng great extcnt．Why isaccOuntii—b脚1ation low?Itis血atbenefit mant11ecostto ng quali竹so is酉eater o馈hthelimiticonditionofinfomlationtlle i川’ormation ng amongaccaunting quality characterisdoes I州’0rmationrelatetotllis tic， Accounting distortedlymainly? Above—memioned meto t0solve on problemsimpel considerⅡle、豫ye锄estly，focus the ofⅡleCost，Benc矗t Disclosure0nthcbasis studying ofAccourltiIlg ofthinking．This anicle倒esto asnle theCost—Benefitof regard蛐squestionstarting