企业财务信息和资本市场效应分析.docVIP

企业财务信息与资本市场效应分析 摘要 中国资本证券市场经过几十年的发展，在提高社会资源配置效率、促进国民经济结构调整等方面发挥了重要作用，证券市场会计信息披露也在逐渐规范。然而企业财务信息对资本市场的影响还值得我们继续研究探讨。会计信息是资本市场的“血液”，是整个社会资源合理配置的基础，企业只有提供了真实、公允的会计信息，才能吸引投资者，从资本市场获得资源。因此，其信息应该是透明、可靠、相关、可比的。如果信息传达不准确，就会对资本市场造成破坏。所以，企业财务信息已经成为企业科学管理，宏观调控的重要决策信息之一；为了今后企业发展的一个生产要素，企业财务信息是对企业经营成功成果的反映。本文旨在根据企业信对资本市场的影响的分析，以及资本市场对财务信息的要求的分析，揭示财务信息披露中存在的问题并寻求解决资本市场中现存财务信息问题的对策，促进资本市场的正常有序运行。 关键词： 财务信息；资本市场；效应；分析 Title：Corporate financial information analysis and capital market effects Abstract: Chinas capital securities market after decades of development, in improving the efficiency of resource allocation community and promoting the restructuring of the national economy has played an important role in the disclosure of accounting information is the stock market norms gradually. However, financial information business impact of the capital market is also worth exploring, we continue to study. Capital markets of accounting information is the blood is the whole society the basis of rational distribution of resources, businesses only provide true and fair accounting information to attract investors, access to resources from the capital market. Not only in the enterprise is very important and significant commitment to social responsibility. Therefore,Their information should be transparent, reliable, relevant and comparable. If the message is not accurate, it will damage the capital market. Therefore, the enterprises financial information has become the scientific management of enterprises, the importance of macro-control of decision-making information. Become a future business development factors of production, enterprise financial information business is a reflection of the success of the outcome. The purpose of this paper in accordance with enterprise information, as reflected in the actual operating condition and operating results of the analysis, the investment through the capital market for the enterprise of the articl