会计信息披露对资源管理的影响研究  

Research on the Influence of Disclosure of Accounting Information on the Efficiency of Resource Allocation

作　　者：姚丽琼[1,2] 邓明然[1] 刘梅娟[3] 

机构地区：[1]武汉理工大学管理学院,湖北武汉430070 [2]宁波工程学院经济与管理学院,浙江宁波315211 [3]浙江农林大学经济管理学院,浙江临安311300

出　　处：《齐齐哈尔大学学报（哲学社会科学版）》2016年第3期56-59,共4页Journal of Qiqihar University(Philosophy & Social Science Edition)

基　　金：浙江省哲学社会科学规划课题:上市公司生物资产信息披露质量评价及其政策优化研究(14NDJC209YB)

摘　　要：在资本市场中,会计信息扮演着一个重要的角色,决定了资金在市场中的走向以及在不同地方的配置情况,会计信息披露的程度,对资本市场的有效性以及社会资源的配置起着决定性的作用。在微观市场中,会计信息的披露程度受到很多因素的影响,投资者的监督检查以及惩罚手段等等。另外,文章阐述了资本市场的不同分类和资源高效管理的办法,并利用回归模型分析了会计信息披露程度与资源管理之间的关系,并对其影响进行了详细的说明。Accounting information plays an important role in the capital market,which decides the trend of money in the market as well as the configuration situation in different places. The disclosure degree of accounting information plays a decisive role in the efficiency of capital market and the allocation of social resource. In the micro market,disclosure of accounting information is affected by many factors,such as the supervision and punishment of investor and so on. In addition,this essay expounds the different classification and measure methods and the efficiency of resource allocation. By the regression model the essay analyzes the relationship between the disclosure of accounting information and resource allocation,and then makes a detailed description on the influence.

关 键 词：会计信息披露 资源管理 资本市场 

分 类 号：F832.51[经济管理—金融学] F275