论会计信息透明度与资本市场运行（On transparency of accounting information and operation of capital market）.docVIP

论会计信息透明度与资本市场运行（On transparency of accounting information and operation of capital market） Abstract: the economic system with the capital market as the core relies more and more on the accounting information with high transparency, That is to say, the transparency of accounting information disclosure of listed companies is the premise to maintain the effective functioning of the securities market. Key point of this article The influence of the transparency of accounting information on the effective operation of capital market is analyzed and discussed. Key words: internationalization; opening to the outside world; international market Accounting information transparency of listed companies is a hot issue in accounting research field in recent years. D Transparency is also generally accepted as an important measure of the quality of corporate accounting information. Along with research In depth, it is found that from the perspective of accounting information transparency, we can better understand the allocation of resources, public Basic issues such as corporate governance and effective operation of capital markets. The economic system with the capital market as the core is becoming more and more important The higher the transparency of accounting information, the transparency of accounting information disclosure of listed companies, is the maintenance of securities markets The premise of effective operation of the field. The more timely and sufficient the accounting information disclosure of listed companies is, the better the price of securities can be Fully reflect all kinds of information, securities trading can make economic resources more effectively configured. Listed companies in China Accounting information quality is low, the disclosure level is not high, accounting fraud violations repeated, is recognized Fact. Therefore, to further improve the transparency of accounting information of Listed Companies in China, and to enhance investor information It is ur