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资本市场与会计信息密不可分。会计信息是资本市场上联系上市企业与投资者的纽带,并且是投资者进行投资决策的主要依据。近年来,人们普遍将会计信息披露质量的研究作为资本市场配置效率研究的一项重要选题。本文立足于资本市场,围绕资本市场与会计信息之间的关系,通过分析会计信息对资本市场的作用与影响,以及资本市场会计信息的披露问题,探讨了提升资本市场会计信息披露质量的相关措施。
Capital markets and accounting information are inseparable. Accounting information is the link between listed companies and investors in the capital market, and is the main basis for investors to make investment decisions. In recent years, people generally study the quality of accounting information disclosure as an important topic of capital market efficiency. Based on the capital market, this paper discusses the relationship between capital market and accounting information, analyzes the function and influence of accounting information on capital market and the disclosure of accounting information in capital market, and discusses the measures to improve the quality of accounting information disclosure in capital market .