有效市场假说对会计的影响分析  

Analysis of the Impact of Efficient Market Hypothesis on Accounting

作　　者：贺楷民 HE Jiemin(School of Accounting,Jilin University of Finance and Economics Changchun,Jilin 130000)

机构地区：[1]吉林财经大学会计学院,吉林长春130000

出　　处：《中国商论》2022年第7期122-125,共4页China Journal of Commerce

基　　金：河北省哲学社会科学工作办公室:“人工智能时代高校会计教育模式的研究”(HB19JY040)。

摘　　要：有效市场假说在证券市场中占据着非常重要的地位,它对会计的影响体现在多个层面。对于有效市场而言,证券价格可以对所有的相关信息进行充分、准确、及时反映。对于有效市场假说而言,它使得人们对会计信息功用的认知更加丰富,这对会计实务的进一步发展造成了非常深远的影响。本文主要对有效市场假说的定义、要点和形式进行简要阐述,全面分析有效市场假说在当前社会的实施意义,并深入探讨有效市场假说对会计产生的影响,从而进一步证明会计信息的实用性和有效性。Efficient market hypothesis occupies a very important position in the securities market,and its influence on accounting is reflected in many levels.For efficient markets,security prices can fully,accurately and timely reflect all relevant information.As for the efficient market hypothesis,it enriches people’s cognition of the function of accounting information,which has a profound influence on the further development of accounting practice.This paper mainly expounds the definition,key points and forms of efficient market hypothesis,comprehensively analyzes the implementation significance of efficient market hypothesis in the current society,and deeply discusses the impact of efficient market hypothesis on accounting,so as to further prove the practicality and effectiveness of accounting information.

关 键 词：有效市场假说 会计 金融市场 信息 市场价格 

分 类 号：F233[经济管理—会计学]