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《THE STUDY OF FINANCE AND ECONOMICS》 1999-04
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A positive Study on Disposing the Resources and Controlling the Surplus

(Sun Zheng, Wang Yuetang)  
Abstract The accounting information exposed by the listed corporation reflects the state of firm′s profit and finance. It is a very important basis for people to invest. In this meaning, it would say that accounting information is the base on which stock market dispose resources effectively. The problems that the accounting information exposed by listed corporations is true or not, or the problems about controlling the surplus, are not only related to the function of stock market to play normally, it also, in the other hand, reflects the reasonability of government′s supervision.
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