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在微观经济学的视角下会计信息不充分的披露外加会计失真现象已严重影响到我国企业改革与经济的发展,且问题存在的形式日益突出,已不容忽视。本次尝试参照西方经济学的相关理论对会计信息披露中存在的问题进行探讨,并比较强制性披露与自愿性披露这两种会计信息披露的方式,从而总结出更适用于我国企业实际情况的披露方式,旨在解决会计信息成本获得过高这一使企业产生困扰的关键问题。
Under the view of microeconomics, inadequate accounting information disclosure and accounting distortion have seriously affected the reform of our enterprises and the development of economy, and the problems have become increasingly prominent in form and can not be ignored. The attempt to refer to the western economics related theory of accounting information disclosure problems and to compare mandatory disclosure and voluntary disclosure of these two kinds of accounting information disclosure methods to summarize more applicable to the actual situation of our business Disclosure, designed to solve the accounting information cost too high, the key issue that plagued the business.