摘要
在当今金融市场的复杂格局中，会计信息的质量成为了投资者进行决策时无法忽视的关键因素。随着全球经济一体化和资本市场的日益活跃，投资者越来越依赖于会计信息来评估企业的价值、预测其未来的表现，并作出相应的投资决策。会计信息，作为连接企业与投资者的重要纽带，承载着企业财务状况、经营成果和现金流量等重要信息。然而，近年来，会计信息的质量问题却愈发凸显，数据失真、披露不及时、表述不清等问题屡见不鲜，这给投资者带来了极大的挑战和风险。投资者在缺乏准确、及时会计信息的情况下，很难做出明智的决策，这可能导致投资失误，损害其利益。因此，本文旨在探讨会计信息质量对投资者决策的影响。通过对会计信息质量定义、评价标准及其对投资者决策的负面影响进行分析，提出了相应的对策和建议。研究发现，会计信息质量的高低直接关系到投资者的决策效果和市场的稳定性。因此，加强会计信息质量监管，提高信息披露的准确性和及时性，对于保护投资者利益、促进市场健康发展具有重要意义。
关键词：会计信息质量；投资者决策；信息披露
Abstract
In the complex pattern of today's financial market, the quality of accounting information has become a key factor that investors cannot ignore when making decisions. With the global economic integration and the increasingly active capital market, investors increasingly rely on accounting information to evaluate the value of enterprises, predict their future performance, and make corresponding investment decisions. Accounting information, as an important link between enterprises and investors, carries important information such as enterprises' financial status, operating results and cash flow. However, in recent years, the quality of accounting information has become more and more prominent, data distortion, untimely disclosure, unclear ex pression and other problems are common, which has brought great challenges and risks to investors. In the absence of accurate and timely accounting information, it is difficult for investors to make wise decisions, which may lead to investment mistakes and harm their interests. Therefore, this paper aims to explore the influence of accounting information quality on investor decision-making. Through the analysis of accounting information quality definition, evaluation standard and its negative impact on investors' decision, the corresponding countermeasures and suggestions are put forward. It is found that the quality of accounting information is directly related to the decision effect of investors and the stability of the market. Therefore, strengthening the supervision of accounting information quality and improving the accuracy and timeliness of information disclosure are of great significance to protecting the interests of investors and promoting the healthy development of the market.
Keywords： Quality of accounting information; Investor decision-making; Information disclosure
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景和意义 1
（二）国内外研究现状 1
二、会计信息质量概述 3
（一）会计信息质量定义与内涵 3
（二）会计信息质量的评价标准 3
三、会计信息质量对投资者决策的影响 4
（一）投资者信心受损与市场不稳定 4
（二）信息误导导致的投资失误与风险 4
（三）投资者长期回报受损与企业形象危机 5
（四）会计信息质量问题引发的信任危机 5
四、应对会计信息质量对投资者决策影响的对策 7
（一）增强投资者信心与市场稳定性 7
（二）防止信息误导，降低投资失误与风险 7
（三）保护投资者长期回报，维护企业形象 7
（四）重建投资者信任，缓解信任危机 8
结 论 9
参考文献 10
