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投资是资源配置的重要方式,对国民经济发展起到巨大的作用。我国新企业会计准则在上市公司实施时,在国际风云变幻的背景下,会计信息质量是否随着准则的提出得到提高,会计信息质量对企业的投资行为会起到哪些作用。在目前的环境中,企业投资决策受到很多因素的影响,在信息不对称和委托代理问题前,管理层作为股东与债权人代理人,在利益不一致时就会产生代理冲突,管理层按照自己能力来经营公司,但这可能并不符合股东的利益。基于上述问题,本文论述管理层影响会计信息质量的程度对投资效率产生的影响程度。
Investment is an important way to allocate resources and plays a huge role in the development of the national economy. In the context of the changing international environment, when China’s new accounting standards for business enterprises governed the implementation of listed companies, whether the quality of accounting information is raised as the guidelines are proposed and the quality of accounting information will play an important role in the investment behavior of enterprises. In the current environment, the investment decision-making of enterprises is affected by many factors. Before the problem of information asymmetry and agency commission, as a shareholder and creditor’s agent, the management will have agency conflicts when the interests are inconsistent. Management, according to its own ability Doing business, but this may not be in the interest of shareholders. Based on the above problems, this article discusses the impact of management on the impact of the quality of accounting information on investment efficiency.