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会计信息具有可靠性和相关性。可靠性包括会计信息的完整性和充分性,而相关性是从不同层次、不同侧面反映企业会计信息。两者顾此失彼,同时制约着会计信息的可靠性。会计信息披露有利于保护投资者的合法权益和社会公众的基本利益,使股民能够平等地获得必要的信息,同时也维护股票市场的良好秩序,促进股票期权得到优化配置。本文从股票期权对会计信息质量影响分析入手,说明了股票期权中需要解决的会计信息问题,阐述了提高会计信息质量的建议。
Accounting information is reliable and relevant. Reliability includes the integrity and sufficiency of accounting information, while the correlation reflects the accounting information of enterprises from different levels and different aspects. At the same time, it restricts the reliability of accounting information. Disclosure of accounting information helps to protect the legitimate rights and interests of investors and the basic interests of the general public so that shareholders can obtain the necessary information on an equal footing while maintaining the good order in the stock market and optimizing the allocation of stock options. This article starts with the analysis of the impact of stock options on the quality of accounting information, explains the accounting information problems to be solved in the stock options and expounds the suggestions to improve the quality of accounting information.