论文部分内容阅读
信息披露质量的提高,有助于资本市场资源的有效配置,提高资本市场的效率。然而,我国资本市场在过去十几年的发展中,信息披露质量并不高。新企业会计准则的实施,从会计政策方法的选择等方面,增强了会计信息质量。本文通过比较新旧会计准则的异同,对新准则下会计信息披露质量问题进行了探讨。
Improve the quality of information disclosure, contribute to the effective allocation of capital market resources, improve capital market efficiency. However, the quality of information disclosure in China’s capital market has not been high in the past decade or so. The implementation of the new accounting standards for business enterprises has strengthened the quality of accounting information in terms of the choice of accounting policies and methods. By comparing the similarities and differences between the old and the new accounting standards, this paper discusses the problems of accounting information disclosure under the new standards.