在资本流动的过程中，上市公司披露的会计信息起着关键的作用，它引导资金的流向。高质量的会计信息会使得资金在上市公司中得到合理的配置，促使资金的使用效率达到最优。一、上市公司会计信息披露规范的经济学解释１．供求理论解释规范存在的合理性对上市公司而言，会计信息 In the process of capital flow, accounting information disclosed by listed companies plays a key role in guiding the flow of capital. High-quality accounting information will make the funds in the listed company to be a reasonable allocation, prompting the use of funds to optimize the efficiency. First, the accounting information disclosure of listed companies, an economic explanation 1. The Rationality of the Supply and Demand Theory Explanations of Norms For Listed Companies, Accounting Information