【摘 要】
：
失真的会计信息一方面会误导投资者的投资决策,进而在深层次上影响资源的优化配置,制约了真正业绩优良、成长性强的企业迅速地发展与扩充。另一方面会误导市场的投资理念,一
【机 构】
：
佛山市立生税务师事务所有限公司 广东佛山
论文部分内容阅读
失真的会计信息一方面会误导投资者的投资决策,进而在深层次上影响资源的优化配置,制约了真正业绩优良、成长性强的企业迅速地发展与扩充。另一方面会误导市场的投资理念,一个没有树立起正确的投资理念的市场必然是无序的、停滞的、没有出路的。本文将集中探讨会计信息质量的分层治理的相关问题。
On the one hand, the distorted accounting information will mislead investors’ investment decisions and further affect the optimized allocation of resources at a deeper level, which restricts the rapid development and expansion of enterprises with excellent real performance and strong growth. On the other hand, it will mislead the investment philosophy of the market. A market that fails to establish a correct investment concept must be disorderly, stagnant and have no way out. This article will focus on accounting information quality issues related to the hierarchical governance.
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