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风险投资增值服务改善IPO风险企业会计信息质量作用机制的研究

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摘要 文章从风险投资增值服务的内在机制着手,阐述了风险投资增值服务对IPO风险企业会计信息质量的作用方式,在此基础上,分析了风险投资增值服务对降低企业关联交易、选择合适的会计政策和会计估计、提高会计透明度的突出作用,并对风险投资增值服务进一步改善IPO风险企业的会计信息质量提出了针对性的建议。
作者 吴德操 陈玮
出处 《经济视野》 2014年第16期245-246,共2页 Economic Vision
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