股票市场的有效是投资者在信息的引导下发生或改变投资行为而实现的。会计信息是投资者所需要信息中具有专业特点、不易为广大投资者所理解的一种信息。本文运用问卷调查的方法就投资者对上市公司会计信息的需求进行统计分析 ,并将调查结果与上市公司向投资者披露会计信息的现状进行比较 ,最后认为我国上市公司应在主要指标、分部信息、人力资源信息和财务预测信息等方面改进或加强会计信息的披露 ,同时建议我国上市公司目前不披露物价变动影响信息。The effectiveness of stock market is achieved when investors make or change their investment under the steering of information.Accounting information is an information which has major characteristics and is not easy to understand for investors.This paper makes an analysis about investors' demands for listed companies' accounting information based on investigation and comparison between the investigation results and current disclosure of listed companies' accounting information.We conclude that main indexes,segmental information,human resource information and financial forecasting information should be improved or strengthened,and suggest that price altering information should not be disclosed by listed companies
