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随着我国社会主义市场经济的发展,市场的参与者数量更多模式也更大了,企业会计信息质量的重要性更明显了,社会各个方位都在密切关注。许多研究结果告诉我们,在我国经济转轨以来的经济发展过程中,人们过度投资、重复建设和大量的投资浪费,这样的高投资的行为带来的却是低效率的。会计信息是企业管理者的一项重要的公司治理机制,它可以为其他公司治理机制的正常运转提供必要的信息。会计信息,是重要的度量根据,在事前可以明确责任、判断责任风险,在事中可以落实监督责任以及在事后可以履行情况参与分配。会计核算与契约各个参与方的利益息息相关。在本文中,将讨论了会计信息质量对投资效率所产生的两个方面的影响。
With the development of socialist market economy in our country, there are even more models for the number of participants in the market. The importance of the quality of accounting information for enterprises is even more obvious, and every aspect of society is paying close attention. Many research results tell us that in the process of economic development since the economic transition in our country, people over-investment, redundant construction and a lot of investment waste, such a high investment behavior is inefficient. Accounting information is an important corporate governance mechanism of enterprise managers, which can provide the necessary information for the normal operation of other corporate governance mechanisms. Accounting information is an important basis for measurement. It can clarify the responsibility beforehand, judge the risk of responsibility, and can supervise the responsibility in the matter, and can participate in the distribution afterwards. The interests of all parties involved in accounting and contract are closely related. In this paper, we discuss the impact of accounting information quality on two aspects of investment efficiency.