证券市场会计信息功能分析  

The Functional Analysis of Securities Market Accounting Information

作　　者：石本仁[1] 石水平[1] 

机构地区：[1]暨南大学管理学院,广东广州510632

出　　处：《暨南学报（哲学社会科学版）》2004年第1期49-52,共4页Jinan Journal(Philosophy and Social Sciences)

摘　　要：证券市场的不断完善和发展使得会计信息的作用显得越来越突出 ,现行会计信息在股票定价方面究竟扮演着什么角色 ,已成为证券市场中会计研究的焦点。介绍和剖析证券市场会计信息的信息观、计价模型观和计量观三种功能 ,提出计量观下的会计信息与股价关系研究将是我国会计理论未来发展的方向之一。The perfection and development of the securities market seems to be more and more outstanding to the function of accounting information. The role the current information plays in stock pricing has been the focus of the accounting research in the securities market. This paper introduces and analyses the three functions: information perspective, valuation model perspective and measurement perspective in securities market and puts forward the development direction of the research between accounting information and stock pricing in the measurement perspective.

关 键 词：会计信息 信息观 计价模型观 计量观 

分 类 号：F23[经济管理—会计学]