會計信息傳導(dǎo)效率研究.pdf

1、武漢科技大學(xué)碩士學(xué)位論文會計信息傳導(dǎo)效率研究姓名：馬燕梅申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：黎精明20121208第1I頁武漢科技大學(xué)碩士學(xué)位論文AbstractInthemacroeconomicsystem，accountinginformationcandirectlyorindirectlyaffecttheefficiencyofthepricemechanism，謝mwhichitwouldmaintaintheoper

2、atingbasisofmarketeconomyIfthepricemechanismappearsfailure，macroeconomy’SoperationwillbeseverelyharmedTheworldwideeconomicturmoilwejustexperienced，wasledbythesubprimebondspricingfailureManyscholarsmadearesearchandreflect

3、iontotheeconomicturbulenceandputforwardaquestionoffairvaluemeasurementmethodItcanbeseenthattheaccountinginformationplaysallimportantroleinpricingprocessHoweverthecurrentaccountingresearchareastilllacksoftheconceptof‘‘a(chǎn)cc

4、ountinginformationroleinpriceprocess”andaentireanddeepanalysisHence，thispaperproposestheconceptofaccountinginformationtransmissiontoabstractandsummarizethisprocessandmadeadeepanalysisthroughthisprocess；findoutthekeyfacto

5、rsthathindertheaccountingtransmissionefficiencyOnthisbasis，proposetheoptimizingideaofaccountinginformationtransmissionmechanismandthepertinencepolicyandadviceThispaperstudiestheintrinsicrelationshipofaccountinginformatio

6、nandassetpricingefficiencyinthemarketeconomicoperationsystem；fartherintheperspectiveofthewholeeconomicsystemofaccountinginformationtransmissionefficiencydefmedThroughathoroughanalysisofthewholeprocessofaccountinginformat

7、iontransmission，analyzestherealdifferencesbetweenaccountinginformationflowlogicscientificandreflecttherequirementsoftheeconomy；Thispaperwillcomedowntoaccountinginformationdisclosureandacceptlinkproductionresultinginaccou

8、ntinginformationtransmissionfailurereason”systemdefect”，”disclosurechoice”and”cognitivelimit”，andwillputthreeintotheunifiedanalysisframeworktostudyThispaperanalyzesthebottleneckforaccountinginformationtransmissionefficie

9、ncyofthestickingpointwilleventuallyresearchcontentlocateinimprovingaccountinginformationtransmissionefficiencymeasuresThispaperstartedaroundtheaccountinginformationtransmissionInchapter1，expoundspaper’Sbackgroundandsigni

10、ficanceItreviewedthescholars’resultsinaccountinginformationtransmissionareaathomeandabroadfromaccountingstandards，informationasymmetryandinformationuserscognizeThesecondchapterdemonstratestheaccountinginformationtransmis

11、sionbasictheorycombininginformationeconomictheoryandbehavioralfinancetheoryThethirdchapterfistanalyzedtheaccountinginformationtransmissionframe，andthenanalyzedtheaccountinginformationtransmissionmodeandagentandlastlyanal

12、yzedthechoiceproblemoftrans血ssionchannelandbehavioralcharacterofparticipatesInordertodefinetheaccountinginformationtransmissionefficiencythroughprecision，timeliness，audiencesrangeandguidingeffectThefourthchapterclarifies