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在蓬勃发展的资本市场上,会计对投资者的保护作用日渐增强,在合理范围内,企业提供的会计信息越稳健,越能够降低信息的不完备程度,缓解信息的不对称,因此会计稳健性一直是学术界和实务界研究和关注的热点。本文结合理论和上市公司融资成本与实行稳健会计政策的关系研究,并在此基础上提出相关的政策建议。
In the vigorous development of the capital market, accounting protection for investors is increasing. Within a reasonable range, the more robust the accounting information provided by enterprises, the more it can reduce the incompleteness of information and alleviate the asymmetry of information. Therefore, accounting conservatism It has always been the focus of academic and practical research and attention. Based on the theory and the relationship between the financing cost of listed companies and the implementation of a sound accounting policy, this paper puts forward the relevant policy recommendations.