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会计准则改革对企业投资效率的影响探讨 被引量:1

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摘要 会计是一门极其灵活的行业,国家大经济环境的改变都会对其产生影响,我国加入世贸组织之后,经济环境也发生了很大的改变,因此会计准则也需要进行改革来适应这种改变,但会计准则发生改革之后,企业的投资效率也会受到影响。基于此,本文首先介绍会计制度的基本概念和企业投资效率的概念,最后根据实际情况分析会计准则改革对企业投资效率的影响。
作者 虞黄艳
出处 《中外企业家》 2016年第9X期54-,57,共2页 Chinese and Foreign Entrepreneurs
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