论会计信息、经济绩效与制度架构的关系（On the relationship between accounting information, economic performance and institutional framework）.docVIP

论会计信息、经济绩效与制度架构的关系（On the relationship between accounting information, economic performance and institutional framework） Abstract: This paper constructs a theoretical framework between accounting information, economic performance and institutional framework The article analyzes the role, channels and institutional constraints of accounting information in economic operation. High quality accounting information can effectively improve the performance of the economy, but the size of the role is subject to a country Institutional framework, such as legal environment, governance mechanism, etc.. Therefore, to enhance the usefulness of accounting information, in addition to Apart from the necessary accounting reform, it is necessary to systematically break down some inappropriate institutional framework to tie D Key words: economic performance; governance function; institutional environment Accounting information is vital to the healthy and efficient operation of the economy and the long-term prosperity of the US capital market, High quality accounting information system is a must. But how does accounting information improve economic performance? Little learning The author probes into its concrete function. And the research of this problem can not only deepen the use of accounting information And it will be more targeted in the reform of the quality of accounting information in china. Thus This paper constructs the theoretical framework of accounting information, economic performance and institutional framework (as shown in Figure 1) The relationship between accounting information and economic performance, accounting information mainly through three channels to improve economic performance: The function of guiding investment helps the company to identify good investment opportunities, thereby improving the efficiency of investment In all kinds of contracts, accounting information is the main monitoring tool, and the effective operation of the governance mechanism can not