资本市场中会计信息消费者结构的比较研究  

Comparative Research about Structure of Accounting Information Consumers in Capital Market

作　　者：夏云峰[1] 刘娜[1] 

机构地区：[1]湘潭大学商学院,湖南湘潭411105

出　　处：《财经理论与实践》2005年第5期37-40,共4页The Theory and Practice of Finance and Economics

基　　金：湖南省教育厅立项资助项目(04C658)

摘　　要：通过对中外会计信息消费结构的比较可以发现,实施虚假消费的会计信息消费者倾向于与会计信息生产者合谋,侵占其他会计信息消费者的利益。优化会计信息消费者结构就是要找出具有强烈消费需求动力的会计信息消费者,促使其成熟,扩大他们的消费影响力。Comparing the structure of accounting information consumers of China with that ot western countries, it is found that the accounting information consumers with false demand tends to conspire with accounting information producers to expropriate the interest of other accounting information consumers. The optimization of the structure of accounting information consumers means to finding out the consumers with real demand and helping them becoming mature and influential consumers.

关 键 词：资本市场 会计信息消费者结构 会计信息消费 

分 类 号：F230[经济管理—会计学]