信号传递理论对会计的启示
Accounting can draw inspiration from the signal transmission theory
Abstract
信号传递可以防止逆向选择的发生。会计信息可以向外部使用者传递关于企业价值 (质量 )的信息 ,从而使其能够区分不同质量的企业 ,作出正确的投资信贷决策。要充分发挥会计信息的信号传递作用 ,必须建立可靠的经济制度 ,对会计信息信号传递加以甄别 ,保证信号的真实可信。 Signal transmission can prevent counter choice from occuring.Accounting information can carry to external users information concerning the value(quality) of enterprises.In this way,the users can make differences between enterprises with different quality,making sound decision as to investment and loans.To make accounting information give full play to its signal transmission function,reliable economic system should be established.And its signal transmission should be distinguished so that the signal can be trusted.