有效市场理论和会计信息披露  

The Efflcient Market Theory and Accounting Information Disc1osure

作　　者：李胜楠[1] 

机构地区：[1]山东经济学院,山东济南250014

出　　处：《山西财经大学学报》2001年第3期50-53,共4页Journal of Shanxi University of Finance and Economics

摘　　要：有效市场理论是金融经济学的重要理论基石之一 ,它研究不确定情况下竞争市场中价格的动态行为表现。有效市场理论对公司会计信息披露有着重要启示 ,规范会计信息是市场有效运作的重要前提之一。要保证我国资本市场的效率 ,就必须提高会计信息的规范性、可信性和充分性。The efflcient market theory is one of the main cornerstones of financial economics.The theory analyze the equilibrium behavior of price change in capital market.The efficient market hypothesis has several important implications for accounting information disclosure of corporations. Standard efficient market accounting information is one of the important prerequisites of market efflcient operation.If we want to ensure the efficiency of capital market of China,we have to raise the standard 、reliability and fullness of accounting information.

关 键 词：有效市场理论 会计信息 信息不对称 会计信息披露 

分 类 号：F230[经济管理—会计学]