The forth chapter has introduced the subject and object of accounting information market and also its scope, attributes and characteristics.
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。
Adequate and meeting qualitative characteristic accounting information produced by enterprises needs an efficient accounting information market.
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。
A long-fermenting issue is how far "fair-value" accounting, which USES up-to-the-minute market information to price assets, should be pushed in banking.
一个长期争议的话题就是在银行业应当在何种程度上采用以实时市场信息为资产定价的公允价值会计。
Intense market competition request business accounting transforms the function, reflected promptly the administration center needed in anticipation, in matter's financial information.
激烈的市场竞争要求企业会计转变职能，及时反映管理所需要的事前、事中的财务信息。
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.
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。
With the development of Chinese security market, people pay more and more attentions to accounting information authenticity.
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。
The practical conditions of application of strategic management accounting is provided with the perfection of market mechanism and enterprise system and the spread of information technology.
在我国，随着市场机制和现代企业制度的完善以及信息技术的普及，应用战略管理会计的现实条件已经具备。
Fraud on accounting information of listed companies is a common phenomenon in global security market now days.
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。
In an efficient market, the arrival of new accounting information has significant influence on the stock's market price and trading volume.
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。
Discretionary accruals are very important accounting earnings data, which can reflect information of the stock market and company's potential economic worth.
可控应计利润是非常重要的会计盈余数据，能够反应证券市场的信息和公司潜在的经济价值。
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.
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。
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.
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。
Because listed companies are publicly held companies, the quality of their accounting information affects the social resources' arrangement and the market efficiency.
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。
Open principle is the base of securities market, furthermore, the disclosure of accounting information is the concrete expression of open principle.
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。
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.
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。
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.
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。
Then it introduces theory of effective market in the accounting information surveillance theory, which is the premise of the existence of accounting information surveillance.
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；
Disclosure of information, especially of accounting information is the core of the corporate accountability, and the footstone of the stock market supervision system.
信息披露，尤其是会计信息披露是公司受托责任的核心，也是构筑证券市场的基石。
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。
It has great practical importance to study the supply and demand of accounting information disclosure in security market.
证券市场会计信息披露供需研究具有重要的现实意义。
The harm to the securities market, which is caused by lacking fidelity of accounting information, is self-evident.
会计信息失真给证券市场带来的危害是不言而喻的。
The disclosure of accounting information ensure the securities market efficiency, on the other hand the efficient securities market requests accounting information's high quality.
另一方面，证券市场的有效运行对信息披露从质、量及表现形式等方面提出了更高的要求。
Financial accounting information and the securities market: financial accounting information is the center of financial information.
财务会计信息与证券市场：财务信息以财务会计信息为核心。
Functional fixation results in the regulation on quality of accounting information and market failure results in the regulation on quantity of accounting information.
会计信息质量管制的逻辑根源在于证券市场上的功能锁定现象。
Unreasonable ownership structure of companies appearing on market, results in insider control and the falsification of accounting information.
我国上市公司股权结构的特点造成了公司治理的失效，容易产生“内部人控制”，易引发会计信息失真。
This study aims to examine the association between accounting information and the market risk over time.
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.
本研究旨在探讨会计信息和市场风险之间的关联。
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