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在我国证券市场处于弱式有效市场下,投资者仅能对会计净收益做出有限度的市场反应,但对企业盈余的构成、持续性,资产的质量和潜在盈利能力,企业未来发展空间、成长能力等信息,仍然无法做出深层分析从而影响股价。本文拟就新颁布的《企业会计准则》在资产负债表、利润表、报表附注等层面对提高资本市场信息效率的贡献作出分析。
Under the weak effective market in China’s securities market, investors can only make a limited market reaction to the accounting net income. However, for the composition of enterprise surpluses, the sustainability, the quality and potential profitability of assets, the future development space of enterprises, Growth and other information, still can not make a deep analysis thus affecting the stock price. This article intends to make an analysis on the contribution of the newly promulgated Accounting Standards for Business Enterprises to improving the efficiency of capital market information in the aspects of balance sheet, income statement and statement notes.