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企业的战略信息对于企业的会计信息具有重要影响,本文以企业的常规战略做为基础,企业战略偏离常规战略的程度,决定了所有者权益的价值相关性和企业净利润的价值相关性。当企业的战略偏离常规战略越大,所有者权益越大,而企业净利润将越小,反之,企业越接近常规战略模式,其所有者权益和企业净利润越接近平均值。因此,投资者对于企业会计信息的理解,还是要依赖于企业的战略信息披露,并由此理解企业的财务报表。所以,本文对于企业战略信息披露和会计信息相关性的研究,有利于企业改进信息披露制度,加大会计信息相关性研究,并对于此类理论的研究具有贡献意义。
The strategic information of an enterprise has an important influence on the accounting information of the enterprise. Based on the conventional strategy of the enterprise, the deviation of the corporate strategy from the conventional strategy determines the value relevance between the owner’s equity and the net profit of the enterprise. When the strategy of the enterprise deviates from the conventional strategy, the bigger the owner’s equity is, the smaller the net profit of the enterprise. On the contrary, the closer the enterprise is to the conventional strategy, the closer the average value of the owner’s equity and the net profit of the enterprise. Therefore, investors’ understanding of corporate accounting information depends on the strategic information disclosure of the enterprise and the financial statements of the enterprise. Therefore, the research on the correlation between corporate strategic information disclosure and accounting information will help enterprises to improve the information disclosure system, increase the research on the relevance of accounting information, and contribute to the research of such theories.