【摘要】 证券市场对我国经济的发展起着十分重要的作用,而我国股市换手率过高,股指波幅过大,股市投资的非理性程度严重。信息公开的不充分是造成我国股市非理性投资问题的主要原因之一。文章提出要改善我国股市投资的理性程度,从会计信息的视角来看,应提高上市公司会计信息的质量、改善信息不对称状况以及培育理性的会计信息需求主体。更多还原

【Abstract】 Securities market has very important effect on the development of our economy,however,in Chinese stock market,the turnover rate is too high,the range is too large,and the degree of irrational investment is serious.Lack of public information is one of the main reasons for irrational investment.Based on accounting information,to improve the degree of rational investment in Chinese securities market,we should enhance the quality of accounting information of stock companies,improve the state of asymmetry of information,and foster rational demanders of accounting information.更多还原