摘要
现代企业制度是所有权和经营权的分离,由于委托关系产生会计信息不对称,会计信息不对称使投资者面临逆向选择和道德风险承担额外的信息风险。不同的社会经济环境,致使信息不对称的因素不同。
Modem enterprise system is the ownership and operation of separation, as the asymmetry of commissioned by the relationship between the accounting information. So that investors face adverse selection and moral hazard information to take on additional risk. Different soeio-economie environment is one of the factors that led to different information asymmetry. On China＇s stock market efficiency and investor demand analysis, the measures to manage accounting information asymmetry would be brought foreword.
出处
《延安职业技术学院学报》
2009年第4期22-24,共3页
Journal of Yan’an Vocational & Technical College
关键词
会计信息
信息需求
信息不对称
accounting information
information needs
information asymmetry
