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“投资有风险,入市需谨慎”想必这是炒股的朋友最耳熟能详的一句话了,很明显,这是告诫所有进入资本市场准备牟利股民,股票投资是有风险的,即股票投资是一种风险投资。然而,大多数人可能不清楚,这风险投资的背后是与所投资公司的会计稳健性有着千丝万缕联系的,且二者之间的关系是密不可分的。本文将从讲解风险投资与会计稳健性的理论概述入手,进而阐述二者之间的关系。笔者希望通过本文对风险投资与会计稳健性两者关系较为粗浅的论述,提供一些理论基础,以期达到促进被投资企业提高其会计稳健性,从而将投资过程中所产生的风险降至最低的目的。
“It is risky to invest, to be cautious when entering the market.” Presumably this is the most familiar word for friends in stocks. Obviously, this is a warning to all those who want to enter the capital market to make profits. Equity investments are risky. That is, the stock investment is one Venture capital. However, most people may not be aware that behind this venture investment is inextricably linked to the accounting conservatism of the invested company, and the relationship between the two is inextricably linked. This article starts with explaining the theoretical summary of venture capital and accounting conservatism, and then elaborates the relationship between the two. The author hopes to provide some theoretical basis for the discussion of the relationship between venture capital and accounting conservatism in this paper, in order to achieve the purpose of promoting the investment company to improve its accounting conservatism and minimize the risks in the investment process. .