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国内外大量文献已经表明,会计信息长期以来都是组织在投资决策中不可或缺的基础材料,直接影响了行政事业单位的投资效率。本文选取盈余平滑度、会计稳健性两个指标,选择某地10家行政事业单位投资项目的财务报表数据来研究了会计信息质量对行政事业单位投资效率的作用机理,得出结论:行政事业单位的投资效率会受到会计信息质量的深刻影响。
A large number of domestic and foreign literatures have shown that accounting information has long been an indispensable basic material for the organization in investment decision-making and has directly affected the investment efficiency of administrative institutions. This paper chooses two indicators of earnings smoothness and accounting conservatism, selects the financial statements data of investment projects of 10 administrative units in a certain place to study the mechanism of the accounting information quality on the investment efficiency of the administrative institutions, and draws the conclusion that the administrative institutions Investment efficiency will be profoundly affected by the quality of accounting information.