【摘要】 会计信息的有效传递对资本市场资源配置功能的实现有着重要的影响。本文通过对我国投资者在会计信息的使用状况、使用程度以及使用效果等方面的研究后发现,我国上市公司所披露的大量会计信息并没有实现有效的传递。主要原因在于财务报表缺乏相关性、报表披露透明度不高、投资者专业素质欠缺以及会计舞弊导致的诚信缺失。对此,我们提出了改善会计信息传递质量的建议。更多还原

【Abstract】 The effective transmission of accounting information makes important influence on realization of the resource distribution function of capital market. But through the study on some aspects of accounting information utilization by Chinese investors, we find that a large amount of accounting information that the Chinese listed company reveals has not realized effective transmission. Its main reasons are that the financial statements lack dependence, that the transparency in revealment of report form is devoid, that the accountants’ fraud lead to lack in sincerity, and that investors are short of professional quality in accounting. As to this, we have offered the suggestion of improving accounting information transmission quality.更多还原