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会计信息是企业利益相关者进行利益分配的基础,是影响资本市场有效性的关键因素。企业作为“理性的经济人”,其提供的会计信息受到成本效益的制约,效益大于成本是其对外提供信息的先决条件之一。会计信息的成本不仅包括实际成本,也包括信息披露所引起的或有成本,其效益不仅体现为微观效益,更重要的是其所带来的社会效益。本文借助于经济学的基本理论,利用“成本—效益”对比分析原则,解析上市公司会计信息供给中的策略选择及其改进措施。
Accounting information is the basis for the distribution of profits of the enterprise stakeholders and is the key factor that affects the effectiveness of the capital market. As a “rational economic man,” the accounting information provided by enterprises is constrained by the cost-effectiveness. The benefits outweigh the costs are one of the prerequisites for providing information to the outside world. The cost of accounting information includes not only the actual cost, but also the contingent cost caused by the information disclosure. The benefit of the accounting information not only reflects the micro-benefit but also the social benefit brought by it. With the help of the basic theory of economics, this article makes use of the principle of comparative analysis of cost-benefit, and analyzes the strategy choice and its improvement measures in the supply of accounting information of listed companies.