论文部分内容阅读
本文认为,完善的资本市场要求高质量的会计信息,虚假的信息是在破坏市场的质量和形象。在资本市场上通过粉饰财务报表,欺骗广大投资者和债权人,会增加公司股票的融资成本而降低股价。财政部新颁布的会计准则对会计信息的诚实度和透明度做出严格规范,高质量的会计信息能够促进资本市场的完善和发展,对企业和资本市场都有较强的规范作用。
This paper argues that a sound capital market requires high-quality accounting information, and false information is undermining the quality and image of the market. In the capital market by whitewashing financial statements, to deceive the vast number of investors and creditors, will increase the cost of the shares of the company’s shares and lower stock prices. The new accounting standards promulgated by the Ministry of Finance have strictly regulated the honesty and transparency of accounting information. High-quality accounting information can promote the perfection and development of the capital market and have a strong normative role in both the enterprise and capital markets.