【摘要】 会计信息需求决定了会计信息的市场效力和质量特征,而会计信息供给又决定了会计信息的决策效用。 会计信息的生成取决于边际成本与边际效益之关系,因此构建有效的会计信息市场在于:健全法律法规,规范会计信 息中介机构行为,完善公司治理结构,并深化会计理论研究。更多还原

【Abstract】 The demnd of accounting information determines the market officiency and quality of accounting information, while the supply of accounting information determines the strategy efficiency of accounting information. The making of accounting information depends on the relation between marginal cost and marginal benefit Therefore, the establishment of efficient accounting information market depends on strengthening the law and regulation,regulating the action of intermediate organization of accounting information,improving the governing structure of company and deepening the study of accounting theory.更多还原