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在当前的经济形势下,会计信息质量在很大程度上决定了企业的投资决策,企业的投资行为也同样受到影响。会计信息质量的重要作用,在企业投资决策当中充分的体现出来,推动着证券行业的发展。企业盈余管理水平决定着会计信息质量,能够获取更加客观、真实的会计信息,帮助企业管理层做出正确的投资决策。文章围绕着会计信息进行阐述,探究其对于企业投资的影响,分析会计信息质量对于企业投资效率的影响,提出建设性意见。
In the current economic situation, the quality of accounting information to a large extent determines the investment decision-making, corporate investment behavior is also affected. The important role of the quality of accounting information in the business investment decision-making which fully reflected the promotion of the securities industry. Enterprise earnings management determines the quality of accounting information, access to more objective and true accounting information to help business management to make the right investment decisions. The article elaborates accounting information, explores its impact on corporate investment, analyzes the impact of accounting information quality on corporate investment efficiency, and puts forward constructive suggestions.