尺度

Therefore, the research on how to improve the quality of the listed companies accounting information is an important issue between academic and practical area. But the quality of the accounting information disclosure is the result of iterative game and mutual act between supply and demand sides. The supply and demand contradiction of accounting information is a major factor to the quality.

因此，研究如何改善我国上市公司会计信息披露质量不仅成为实务界，也是决策部门和学术界所关注的重大课题，而会计信息披露质量是在政府干预下会计信息供求双方反复博弈、共同作用的结果，会计信息的供求矛盾是影响会计信息披露质量的一个主要因素。