实证会计理论和我国资本市场问题的研究.pdf

然而会计信息传递过程中却…现信息不对称问题。会计信息不对称会影响资本 市场效率，因此，实证会计研究学者转而关注弱化信息刁；对称途径提出信息管 制。这种管制以会计准则的形式表现出来，企业在进行会计政策选择时，也必 须以会计准则为空间限度。这样，会计准则使仓业会计政策选择不仅反映企业 内部管理当局的意志，而且体现小企业外部的利益要求。论文在实iJE分析我国 上市公司会计选择动机基础j：，提出未来为适应资本市场发展的需要，会计准 则制订过程中应注意的问题和具体框架思路。 关键词：实证会计理论资本市场会计选择会计准则 Abstract Our are withthe country’Saccounting principlesprogressivelydevelopingalong of market．Atthe of1 foundationsofstock developmentcapital beginning990s，the in andShenzhendrawsbackthe totheconstructionand exchangeshanghai prelude of market．Thebasic areformulatedand developmentcapital accountingprinciples the ofFinancein 1992 withthecontinuous promulgatedby Ministry Along extension marketscaleaswellasthe ofnew economicbusiness， ofcapital appearance theformer have notbeenabletomeetthenew accountingprinciplesalready from were 1997，detailed requirements，SO accountingprinciplesbeing and intoeffectsinSuccessionNowthe arestill put accountingprinciplesunderthe construction． Theriseofthe inour ushersinanew positiveaccountingtheory country angle ofviewfor ofour the for market applicationcountry’Saccounting principlescapital Firstly,the of marketdemanda fromthe