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会计信息披露是资本市场健康发展和保护投资者利益的必然选择,但会计信息披露是有成本的,而且会计信息披露质量要求越高,其制造成本也就越高,而高成本带来的结果往往是社会总效益的增加,对企业个体的效益影响有限。本文以会计信息披露的个体成本、个体收益、社会成本、社会收益都可预知为基本假设,构建起会计信息披露的策略选择模型,并以模型为基础展开讨论,提出会计信息披露成本应由政府提供补偿的观点,最后对政府补偿的具体方式进行了一些讨论。
The disclosure of accounting information is the inevitable choice for the healthy development of capital market and the protection of investors’ interests. However, the disclosure of accounting information is costly, and the higher the quality requirements of accounting information disclosure, the higher the manufacturing cost and the result of high cost Often it is an increase in the total social benefits and has a limited impact on the individual benefits of an enterprise. In this paper, the individual cost, individual income, social costs and social benefits of accounting information disclosure can be forecasted as the basic assumptions, and the strategy selection model of accounting information disclosure is constructed. Based on the model, the paper proposes that the cost of accounting information disclosure should be controlled by the government Provide compensation point of view, the last of the specific ways of government compensation for some discussion.