摘要
自愿性会计政策变更一直是实证会计理论研究的核心内容之一。本文对自愿性会计政策变更的对企业投融资的影响进行了探讨，为企业的发展奠定基础。
Voluntary accounting policy change has always been one of the core contents of the empirical accounting theory. This paper discusses the influence of voluntary accounting policy changes on the investment and financing of enterprises, and lays the foundation for the development of the enterprises.
关键词
自愿性会计政策
变更
投融资
影响
voluntary accounting policy
change
investment and financing
impact
