一、会计信息市场的涵义随着社会主义市场经济的发育和完善,以资金市场、信息市场、技术市场为主要内容的市场体系已初具规模,并朝着功能齐全、格局合理的全方位、开放型的国际、国内统一市场迈进。会计信息作为信息市场重要的商事语言,也必须随之协同进入市场化。会计信息市场,是在规范会计信息标准和信息公开的前提下,通过会计主体之间真实性的会计信息交换和流通,来满足主体之 I. Implications of the Accounting Information Market With the development and improvement of the socialist market economy, the market system that takes the capital market, information market and technology market as its main contents has begun to take shape and is moving toward a comprehensive and rational all- Open international and domestic unified market forward. As an important commercial language in the information market, accounting information must also be marketed synergistically. Accounting information market, is to regulate the accounting information standards and information disclosure under the premise of the authenticity of the accounting information between the accounting information exchange and circulation, to meet the main