| 证券市场有效性与我国财务信息披露质量研究 |
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| 引用本文： | 刘春玲.证券市场有效性与我国财务信息披露质量研究[J].郑州航空工业管理学院学报(管理科学版),2003,21(3):61-62,67. |
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| 作者姓名： | 刘春玲 |
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| 作者单位： | 郑州航空工业管理学院 河南郑州450015 |
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| 摘 要： | 证券市场的有效性受财务信息质量的影响。我国证券市场财务信息披露质量低下是证券市场无效的重要原因。健全财务信息披露制度，提高财务信息披露质量，是增强证券市场有效性的重要举措。
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| 关 键 词： | 证券市场 有效性 中国 财务信息披露制度 财务信息质量 影响 |
| 文章编号： | 1007-9734(2003)03-0061-02 |
The Effect of Stock Market and Disclosure of Financial Information in China |
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| LIU Chun-ling.The Effect of Stock Market and Disclosure of Financial Information in China[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2003,21(3):61-62,67. |
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| Authors: | LIU Chun-ling |
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| Institution: | LIU Chun-ling |
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| Abstract: | The effect of stock market depends on financial information. It should disclose their financial information fully in due time, as it affects stockholders' interests and the development of the securities market. This paper discusses the fraud of disclosing financial information and the reasons, and countermeasures are put forward. |
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| Keywords: | stock market efficient capital market disclosure of financial information fraud |
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