efficient-market hypothesis (emh) meaning in Chinese

有效市场假设

Then according to the efficient - market hypothesis ( emh ) , investment theory , information economics , the author systematically study the problems of the normative accounting in the security market , such as , accounting standards normalization , the relationship between the emh and accounting information , the disclosure of accounting information , and the auditing supervisions by cpas . in the end , a normative system for the accounting normalization to play a role in the composite harness of the security market set up
本文首先针对证券市场中亟待规范的问题提出证券市场会计规范的涵义和必要性，再以有效市场假说理论、投资学理论、信息经济学为指导，分别对会计准则规范、有效市场假说与会计信息的关系、会计信息披露制度规范和审计监督在会计规范中的重要作用做了深入的研究。