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企业的会计行为是会计主体对其相关会计信息进行处理、披露的过程,投资者作为企业会计信息的重要使用者,对于企业的会计行为有着较高要求,企业投资者的视角直接影响着其会计行为的选择动因。本文将对企业在会计行为选择过程中容易出现的问题入手,以投资者的视角对其选择会计行为动因进行分析。
The accounting behavior of an enterprise is the process by which the accounting entity processes and discloses the relevant accounting information. As an important user of accounting information, investors have high requirements on the accounting behavior of the enterprise. The perspective of the enterprise investor directly affects the accounting Behavioral choice motivation. This article will start with the problems that enterprises are prone to appear in the process of accounting choice and analyze the motivation of choosing accounting behavior from the perspective of investors.