CAJ | 학술논문

会计信息披露质量是资本市场资源配置效率、运行效率等的关键决定因素。通过选取深圳A股31家上市公司（PEG数值在0.99～1.01之间）2010年年度报告作为研究样本,对中国上市公司会计信息披露与资本市场运行效率相关性进行实证研究。通过描述性统计分析和相关性分析,结果表明：上市公司所披露的会计信息质量与资本市场运行效率呈正相关关系。
회계신식피로질량시자본시장자원배치효솔、운행효솔등적관건결정인소。통과선취심수A고31가상시공사（PEG수치재0.99～1.01지간）2010년년도보고작위연구양본,대중국상시공사회계신식피로여자본시장운행효솔상관성진행실증연구。통과묘술성통계분석화상관성분석,결과표명：상시공사소피로적회계신식질량여자본시장운행효솔정정상관관계。
The quality of accounting information disclosure is the key to the efficiency of resources collocating and operating in capital market.Based on the statistical analysis of a sample of 31 listed companies′ 2010 annual reports（the PEG values is between 0.99 and 1.01） in China Shenzhen A-shares market,this paper studied the correlation between Chinese listed companies′ accounting information disclosure and capital market operational efficiency.Through descriptive statistical method and correlation analysis,the results showed that there is a positive correlation between accounting information disclosure quality and capital market operational efficiency of listed companies.