投资者对会计信息的需求特点分析

本文从投资者的含义及其对会计信息的需求类型入手,分析了中国投资者会计信息需求现状,指出会计信息供求失衡、投资者对会计信息的内在需求动力不足以及投资者自身成熟程度和影响力不高等是主要问题,并分析了问题产生的原因。提出了在中国解决投资者会计信息需求问题的措施,即在完善中国相关经济环境时,加强会计理论研究和法制监管力度,加强企业内外监督机制,加强企业内部控制、改善治理结构;缓解会计信息供求矛盾时,增加会计信息的供给,减少会计信息的需求。

Investors' Demand for Accounting Information Analysis

In this paper,the implications of investor demand for the type of accounting information,analyzes the information needs of investors,the accounting status quo,that imbalance between supply and demand of accounting information,investors demand for accounting information within their own lack of motivation and maturity,and investors influence is the main problem is not high,and analyzes the causes of the problems.Investors in China put forward to solve the problem of accounting information needs of the measures,namely,perfecting the relevant economic environment,the strengthening of accounting theory and legal supervision,and strengthen internal and external oversight mechanism,strengthening internal controls,improve the governance structure;ease of accounting information supply and demand,an increase in the supply of accounting information to reduce the demand for accounting information