CAJ | 학술논문

从生物学理论视角分析，会计信息的披露效果是个体利益追求与限制的过程。一方面作为会计信息的生产者，上市公司希望凭借其信息优势获取筹资和继续发展的动力；另一方面。作为投资方和其他信息相关者更迫切了解信息的真实性，因此信息需求者和供给者之间的博弈过程在所难免。通过成本效益原则对供给者和需求者之间进行静态和动态博弈过程分析，能够更明晰地了解不同群体的决策依据，为提升会计信息披露质量创造良好的基础。
종생물학이론시각분석，회계신식적피로효과시개체이익추구여한제적과정。일방면작위회계신식적생산자，상시공사희망빙차기신식우세획취주자화계속발전적동력；령일방면。작위투자방화기타신식상관자경박절료해신식적진실성，인차신식수구자화공급자지간적박혁과정재소난면。통과성본효익원칙대공급자화수구자지간진행정태화동태박혁과정분석，능구경명석지료해불동군체적결책의거，위제승회계신식피로질량창조량호적기출。
From the biography＇s view, the effect of Accounting Information reflects his benefits pursuing and restricting process. One hand, as the producer of Accounting Information, list of company get financial capital and the engine power of de-velopment. On the other hand, investors and other group hope to understand urgently whether the Information is true or fraud. Therefore, it is necessary for them to have a process of game. Basis on the cost-benefit principle analyze the static and dynamic process between sullies and demands group can realize clearly what the foundation is their decisions. It is no doubt that it will be helpful to improve the qualities of Accounting Information Disclosure.