会计信息质量对投资效率的影响研究被引量：2

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摘要会计信息质量是揭露和衡量一个企业经营发展能力，投资能力，内部管控能力等各方面状况的一个重要指标，对公司投资效率、经营状况、发展能力等具有重要影响。鉴于此，本文对会计信息质量对投资效率的影响进行分析，通过分析找出提高企业会计信息质量，进而提高企业投资效率的有效途径。 The quality of accounting information is an important indicator to reveal and measure a company＇s operation and development capabilities, investment capabilities, intemal control capabilities and other aspects. It has an important impact on the company＇s investment efficiency, business status and development capabilities. In view of this, this paper analyzes the impact of accounting information quality on investment efficiency, and finds out an effective way to improve the quality of accounting information and further improve enterprise investment efficiency through analysis.

作者谭丝

机构地区东北大学工商管理学院

出处《中国国际财经（中英文版）》 2018年第3期77-78,共2页 China International Business

关键词会计信息质量投资效率影响措施 the quality of accounting information investment efficiency influence measures

分类号 F239.41 [经济管理—会计学]

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