| 浅论会计信息市场 |
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| 引用本文： | 李武立,郝玉贵.浅论会计信息市场[J].洛阳师范学院学报,2000,19(6):34-36. |
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| 作者姓名： | 李武立 郝玉贵 |
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| 作者单位： | 河南大学管理学院，河南开封475001 |
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| 摘 要： | 在信息时代 ,建立完善的会计信息市场具有其必要性和可能性。研究会计信息市场 ,必须先研究会计信息和会计信息市场的内涵。会计信息市场的基本理论应包括会计信息市场的基本特征、基本职能、基本假设、基本目标以及会计信息的质量特征。会计信息市场同会计市场和证券市场具有密切联系 ,又有区别
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| 关 键 词： | 会计信息市场 事实性会计信息 分析性会计信息 委托主体假设 |
On the Accounting Information Market |
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| LI Wu-li,HAO Yu-gui.On the Accounting Information Market[J].Journal of Luoyang Teachers College,2000,19(6):34-36. |
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| Authors: | LI Wu-li HAO Yu-gui |
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| Abstract: | In the information era, it is possible and necessary to build up a perfect accounting information market (AIM). Before discussing it, we must first deliberate the implications of AIM, whose basic theory consists of the fundamental characteristics, its functions and goals, and the quality features of accounting information. There exist some close relations and some differences between AIM and security market. |
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| Keywords: | accounting information market fact accounting information analysis accounting information appointed principal assumption basic goals of AIM |
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