机械制造业会计稳健性与非效率投资相关性研究-会计学专业论文.docxVIP

山东建筑大学硕士学位论文Studies 山东建筑大学硕士学位论文 Studies of the machinery manufacturing accounting conservatism and the efficiency of investment Liu Qi(accountancy) Directed by Wang Yihua Abstract Investment decision-making is the foundation of enterprise sustainable development，is also very important financial decision，the future development of the enterprise in the interests of the shareholders，creditors capital security，even social allocation function has great influence．Investment decision—making level at the same time is also affected by enterprise internal and external many factors，among them，the principal—agent conflicts， information asymmetry problem，managers series of problems such irrational behavior impact on investment decisions is relatively common，usually leads to excessive or insufficient investment，investment all belong to the investment efficiency．The efficiency of investment reduce the enterprise value，SO the study of how to inhibit the efficiency of investment is of great significance．Accounting conservatism of the basic principles of the accounting information quality requirements，to restrict the principal-agent and the problem of asymmetric information has played key role，on this basis，the paper discusses the accounting robustness to positive effect to the investment efficiency，reduce the efficiency of investment behavior． Although country is the world’S first manufacturing power，but due to backward technology,low utilization rate of resources manufacturing industry”big but not strong．Especially as a”heart”of manufacturing machinery manufacturing industry，the strength of it will directly affect the entire national economy and defense modernization of material technology base，fortunately in March 201 5，prime minister Li Keqiang，the two sessions on”made in China 2025”，for the manufacturing industry development has injected new strength．This is the first specialized manufacturing industry development planning，not only helps the by manufacturing big teams attempt m