会计信息市场存在着内部性特征。
Accounting information market has the character of internality.
企业会计信息的稀缺性和外部性导致了会计信息市场的失灵。
The scarcities and externalities of the enterprises' accounting information result in the market failures.
让企业供应充足的符合会计信息质量要求的会计信息，需要有效的会计信息市场。
Adequate and meeting qualitative characteristic accounting information produced by enterprises needs an efficient accounting information market.
第四章介绍了会计信息市场的客体与客体，并对各自的范围、属性、特征进行了论述。
The forth chapter has introduced the subject and object of accounting information market and also its scope, attributes and characteristics.
然而，事实证明，目前证券市场低质量的会计信息完成不了人们寄予它的重大使命。
However, it is indicated that the present accounting information in security market is of very poor quality, and it cannot complete the task the public expect.
它可以培育竞争性的外部市场，完善公司内部治理结构，解决会计信息失真，也是实现现代企业制度的需要。
It may cultivate the competitive outer market, perfect the structure of co. Inner governance, solve information distortion and realize the system of modern co.
本文认为会计信息的披露与证券市场监管之间存在着必然联系。
This paper believes that there is a certain connection between the exposure of accounting information and securities business supervision.
随着我国证券市场的飞速发展，会计信息的真实性越来越受到人们的关注。
With the development of Chinese security market, people pay more and more attentions to accounting information authenticity.
上市公司会计信息舞弊是当今全球证券市场上一个普遍存在的现象。
Fraud on accounting information of listed companies is a common phenomenon in global security market now days.
证券市场有效运行与会计信息之间存在着密切的关系。
The effective operation of security market keeps a close relationship with accounting information.
但是，会计信息虚假披露丑闻屡禁不止，给投资者造成了重大的损失，同时也严重干扰了证券市场的顺利运行。
However, the disclosure of accounting scandals repeated false information, causing major losses to investors, but also seriously disrupted the smooth functioning of the securities market.
会计信息作为一种社会资源对市场十分重要。
As a social resource, accounting information is very important to the market.
会计信息失真扰乱了市场秩序，主观上源于各利益主体的利益驱动，客观上因缺乏有效的制度约束。
Accounting information infidelity disturbs the market, which subjectively stems from the interest-driven of the main body, and objectively lacks the restriction of the effective system.
由于上市公司是公众公司，其会计信息的质量影响着社会资源的配置和市场效力。
Because listed companies are publicly held companies, the quality of their accounting information affects the social resources' arrangement and the market efficiency.
公开原则是证券市场的基础，而会计信息披露是公开原则的具体体现。
Open principle is the base of securities market, furthermore, the disclosure of accounting information is the concrete expression of open principle.
上市公司会计信息舞弊是当今全球证券市场上一个普遍存在的现象。
Nowadays, accounting information distortion of listed companies is a widespread problem on global stock markets.
本文就上市公司有关合并报表问题加以探讨，以期提高会计信息披露质量，规范证券市场。
This paper discusses the issue of merged report forms so as to improve the quality of accountant's information disclosure and rectify the securities market.
提升我国证券市场的效率，规范会计信息披露迫在眉睫。
In order to upgrade our security market's efficiency, the reform on accounting information disclosure is imperative.
证券市场会计信息披露供需研究具有重要的现实意义。
It has great practical importance to study the supply and demand of accounting information disclosure in security market.
会计信息失真给证券市场带来的危害是不言而喻的。
The harm to the securities market, which is caused by lacking fidelity of accounting information, is self-evident.
信息披露制度是证券市场监管制度的核心内容，而会计信息披露又是信息披露制度的核心。
The information disclosure system is the core content of the regulatory system in securities market, and accounting information disclosure is the core of information disclosure system.
在一个有效市场里，会计信息的公布会对股票市场的股票价格和交易量产生显著的影响。
In an efficient market, the arrival of new accounting information has significant influence on the stock's market price and trading volume.
真实、可靠的会计信息是市场有效运行的基础。
True, reliable and effective operation of accounting information is the foundation of the market.
本研究旨在探讨会计信息和市场风险之间的关联。
This study aims to examine the association between accounting information and the market risk over time.
在这种情况下，会计信息作为一种能够促进市场交易效率最优化，降低市场风险的资源就显得尤为稀缺。
Accounting information, as a kind of resource that can be used to approach the optimization of market transaction efficiency and degrade the market risks, is very scarce.
其次，介绍了会计信息监管理论中的有效市场理论，它是会计信息监管存在的前提；
Then it introduces theory of effective market in the accounting information surveillance theory, which is the premise of the existence of accounting information surveillance.
会计信息与股票价格之间的关系，说明市场具有信息传递、引起股价变动的功能，即信息引起市场对股票的定价，股票价格反映了公司的市场价值以及成长性。
The relationship between accounting information and the listed company shows that stock market has the function of information transmission and is able to bring about the change of stock price.
会计信息与股票价格之间的关系，说明市场具有信息传递、引起股价变动的功能，即信息引起市场对股票的定价，股票价格反映了公司的市场价值以及成长性。
The relationship between accounting information and the listed company shows that stock market has the function of information transmission and is able to bring about the change of stock price.
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