论文部分内容阅读
在市场经济的不断发展变革中企业所面临的竞争开始越发激烈,为切实有效的提高企业在市场中的竞争实力,就要求企业能根据市场的实际情况作出最为有效的经济决策。会计信息作为企业实施经济决策的重要依据,其质量的高低对经济决策的有效性有着至关重要的影响,而会计信息的质量又与企业的会计行为之间有着密切的关联。基于此,为确保企业在市场竞争中能做出有效的经济决策来提高自身的竞争实力,并促使自身在激烈市场竞争中得到长足的发展,就要求企业能重视对会计行为的优化来提高会计信息的质量。
In the continuous development and reform of market economy, the competition faced by enterprises is getting fiercer and fiercer. In order to effectively and effectively improve the competitiveness of enterprises in the market, enterprises are required to make the most effective economic decisions according to the actual market conditions. Accounting information as an important basis for enterprises to implement economic decision-making, the quality of its economic decision-making has a crucial impact on the effectiveness of the quality of accounting information and corporate accounting behavior are closely linked. Based on this, in order to ensure that enterprises can make effective economic decisions in the market competition to improve their competitive strength and promote their own development in the fierce market competition, enterprises are required to pay attention to the optimization of accounting behavior to improve accounting The quality of information.