relevance of costs 中文意思是什麼
relevance of costs
解釋
成本的相關-
At first, this thesis uses the asymmetric information theory to elucidate the significance of commercial bank ' s information disclosure, and then puts forward that information disclosure of china ' s commercial banks must satisfy the qualitative characteristics which include usefulness in decision making, comprehensive, relevance, reliability, comparability and consistency and must subject to considerations of two principles of costs and benefits and materiality. following this, this thesis attests that strengthening the supervision of commercial bank disclosure can improve the quality of disclosure by using the cost - benefit analysis and the game - theoretic modeling and analysis
本論文首先運用不對稱信息理論闡明了商業銀行信息披露的重要意義，接著提出了我國商業銀行信息披露必須滿足決策有用性，全面性、相關性、可靠性、可比性和一致性等質量特徵並要考慮到成本效益和重要性兩個原則的限制，然後通過成本效益分析和博弈分析證明對商業銀行信息披露加強監管可以提高披露質量。
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