本钱市场中会计信息披露问题的研究 4 副本.docVIP

安徽财经大学会计学院2014届 本 科 毕 业 论 文 论文题目 资本市场中会计信息披露问题的研究 所 在 班 级 学 号 姓 名 指导教师及职称 成 绩 资本市场中会计信息披露问题的研究 The problem of the disclosure of accounting information in capital market 班级：10会计学（2）班 姓名：杨望舒 学号：2010931118 指导老师：丁和平（副教授） [摘要]会计信息是资本市场信息的核心，会计信息质量的优劣对资本市场有着直接的影响。资本市场，主要Abstract: Capital markets, also known as long-term financial markets, long-term capital market, is carried out over one year period in various places in the capital and securities lending transactions, the securities market is the main component .Capital market places as an important trading and intermediation of funds is an important component of the countrys financial system functioning. Orderly functioning of capital markets for the countrys economic development has a positive and profound impact. As the capital markets to establish a standardized and effective core requirements, disclosure norms and strengthen the capital market information is a top priority .Core capital market information, accounting information, the quality of accounting information on the pros and cons of capital markets has a direct impact. Capital market supervision and management decision-makers must be carried on the business needs of enterprises to provide financial and accounting information. Small ways to say, good or bad quality of accounting information disclosure is directly related to the management and development, to the large side, the quality of accounting information has a direct impact on the national economy. At this stage of Chinas capital market due to the late start, is still in an immature stage, disclosure of accounting information is not standardized, these problems occur and effectively had a serious impact. In this paper, Chinas capital market situation unfold on stage capital markets and the main problems discussed, explained the reasons and effect