| 财务会计信息需求研究 |
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| 引用本文： | 刘孟斌.财务会计信息需求研究[J].延安教育学院学报,2009,23(4):22-24. |
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| 作者姓名： | 刘孟斌 |
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| 作者单位： | 陕西广播电视大学渭南分校,陕西,渭南,714000 |
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| 摘 要： | 现代企业制度是所有权和经营权的分离，由于委托关系产生会计信息不对称，会计信息不对称使投资者面临逆向选择争道德风险承担额外的信息风险。不同的社会经济环境。致使信息不对称的因素不同。
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| 关 键 词： | 会计信息 信息需求 信息不对称 |
On needs of financial accounting Information |
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| Liu Mengbin.On needs of financial accounting Information[J].Journal of Yanan College of Education,2009,23(4):22-24. |
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| Authors: | Liu Mengbin |
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| Institution: | Liu Mengbin (Weinan Campus, Shaanxi Radio and Television University, Weinan Shaanxi 714000) |
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| Abstract: | Modem enterprise system is the ownership and operation of separation, as the asymmetry of commissioned by the relationship between the accounting information. So that investors face adverse selection and moral hazard information to take on additional risk. Different soeio-economie environment is one of the factors that led to different information asymmetry. On China＇s stock market efficiency and investor demand analysis, the measures to manage accounting information asymmetry would be brought foreword. |
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| Keywords: | accounting information information needs information asymmetry |
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