企业会计信息质量对投资决策影响的定量分析  

Quantitative analysis of the influence of accounting information quality on investment decision

作　　者：于亚蓉 Yu Yarong(Xiangyun Wanhuaxi Reservoir Construction Investment Co.,Ltd.,Dali,Yunnan,671000)

机构地区：[1]祥云万花溪水库投资建设有限公司,云南大理671000

出　　处：《市场周刊》2025年第5期71-74,共4页Market Weekly

摘　　要：文章采用定量分析法,探讨会计信息质量对投资决策的影响,构建模型并验证其关系。研究发现,高质量会计信息能提升决策效率和准确性,优化资金配置。同时,及时透明的信息披露能增强市场流动性,减少信息不对称。结论强调提升会计信息质量的重要性,并提出政策建议,旨在优化市场效率,提升投资效果,为改善投资环境提供理论支撑与实践指导。In this paper,quantitative analysis is used to discuss the impact of accounting information quality on investment decision,build a model and verify its relationship.It is found that high-quality accounting information can improve decision-making efficiency and accuracy,and optimizes capital allocation.At the same time,timely and transparent information disclosure enhances market liquidity and re duces information asymmetry.The conclusion emphasizes the importance of improving the quality of accounting information,and puts forward policy suggestions in order to optimize the market efficiency,enhance the investment effect,and provide theoretical support and practical guidance for improving the investment environment.

关 键 词：会计信息质量 投资决策 定量分析 市场效率 信息披露 

分 类 号：F275[经济管理—企业管理]