会计信息对企业经营者行为影响的调查

通过对嘉兴地区 4 4家企业调查资料的分析 ,揭示了不同企业对会计信息的利用程度不同 ,阐述了会计信息在投资决策和费用控制上对经营者的作用。

This article reveals that different enterprises make use of accounting information to different degrees by the analysis of the investigation for 44 enterprises and expounds the function that accounting information plays in manager's behaviors about financing decision, investment decision and expenses control, and it puts forward three suggestions on accounting information being used fully by enterprises.