【摘要】：會(huì)計(jì)信息質(zhì)量的提高與證券資本市場的資源配置效率息息相關(guān),而會(huì)計(jì)準(zhǔn)則的變遷將會(huì)對(duì)一國的經(jīng)濟(jì)利益及國際投融資環(huán)境產(chǎn)生巨大影響。目前我國對(duì)會(huì)計(jì)準(zhǔn)則不斷修訂,力圖通過實(shí)現(xiàn)國際趨同提高會(huì)計(jì)信息質(zhì)量,市場資源配置效率同時(shí)也得到提高。基于新準(zhǔn)則實(shí)施前2006年及2011年證券市場的資源配置效率及會(huì)計(jì)信息的對(duì)比實(shí)證分析發(fā)現(xiàn):新會(huì)計(jì)準(zhǔn)則實(shí)施后我國上市公司進(jìn)行股權(quán)再融資所募集資金量及融資成本與會(huì)計(jì)信息的相關(guān)性明顯增強(qiáng),在新會(huì)計(jì)準(zhǔn)則下我國資本市場資源配置效率更高。持續(xù)優(yōu)化和完善會(huì)計(jì)準(zhǔn)則進(jìn)而提供高質(zhì)量的會(huì)計(jì)信息,將成為政府和有關(guān)部門提高證券市場資源配置效率的有效途徑。
[Abstract]:The improvement of accounting information quality is closely related to the efficiency of resource allocation in the securities capital market, and the change of accounting standards will have a great impact on the economic interests of a country and the international investment and financing environment. At present, our country has revised the accounting standards constantly, trying to improve the quality of accounting information by realizing international convergence, and the efficiency of market resource allocation has also been improved at the same time. Based on the comparative analysis of resource allocation efficiency and accounting information of securities market in 2006 and 2011 before the implementation of the new accounting standards, it is found that: after the implementation of the new accounting standards, the amount of capital raised by Chinese listed companies for equity refinancing and their financing The correlation between this and accounting information is obviously enhanced. Under the new accounting standards, China's capital market resource allocation efficiency is higher. Continuous optimization and improvement of accounting standards to provide high-quality accounting information will become an effective way for the government and relevant departments to improve the efficiency of resource allocation in the securities market.
【作者單位】： 西安財(cái)經(jīng)學(xué)院商學(xué)院;
【分類號(hào)】：F233

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本文編號(hào)：2420242