会计信息市场存在着内部性特征。
Accounting information market has the character of internality.
这允许防止对任何会计信息的访问。
This allows to prevent access to any accounting information.
第三部分：会计信息构成及其本质。
Part Three: The Composition And Essence of Accounting Information .
会计信息具有一定的经济后果。
虚假会计信息能带来许多非法利益。
The false accounting information can bring many illegal interests.
我国证券市场的会计信息是否有用？
Whether the accounting information is helpful for investors to make decisions in China?
导致会计信息失真的原因比较复杂。
会计信息是经济信息的重要组成部分。
Accounting information is a very important part of economic information.
因此会计信息的质量就显得尤为重要。
So we can see that the quality of the accounting information is of particularly importance.
会计政策是企业会计信息生成的基础。
Accounting policy is the basis of producing accounting information.
完善现行会计信息披露制度。
上市公司会计信息也是一种特殊的商品。
Accounting information of listed companies is a special commodity.
但是目前会计信息的质量状况令人堪忧。
But, the quality of accounting information is very poor now.
会计信息是投资者进行决策的重要依据。
Accounting information is an important basis for investors to make decisions.
会计信息失真的危害性。
现实中，会计信息失真是一个普遍的问题。
In reality, it is a general question that accounting information is distorted.
会计信息质量是提高决策质量的重要保证。
The quality of accounting information is an important guarantee to increase decision quality.
本文首先讨论了会计信息商品化的可能性。
In this article, the author discusses the possibility of the commercialization of accounting information first.
必须根治虚假会计信息。
会计信息风险的界定应以会计目标为导向。
The definition of accounting information risk should be directed by accounting target.
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.
会计信息相关性将影响会计信息的整体质量。
The relationship among accounting information will influence the whole quality of accounting information.
会计信息失真是一个历史性、长期性的问题。
The financial information distortion is a historical and long-standing problem.
会计信息是核算国民经济最基础的数据单位。
Accounting information is the basic data of accumulating national economy.
公司治理结构对会计信息质量具有直接的影响。
The Company Administration Construction has a direct effect on the accounting information quality.
会计信息失真是当今社会讨论的一个热点问题。
Nowadays the accountancy information distortion has become a focal point in this society.
对此，我们提出了改善会计信息传递质量的建议。
As to this, we have offered the suggestion of improving accounting information transmission quality.
因此，商业银行会计信息披露问题亟待研究解决。
So the problem of accounting information disclosure of commercial bank should be solved quickly.
因此，商业银行会计信息披露问题亟待研究解决。
So the problem of accounting information disclosure of commercial bank should be solved quickly.
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