企业战略的制定对企业的发展具有重要的影响作用,但由于会计信息的价值相关性等因素,会造成企业战略差异,影响相关战略决策。基于此,本文就会计信息的价值相关性对企业战略、企业战略差异对会计信息的价值相关性的互相影响作用展开了分析。 The formulation of the corporate strategy has an important impact on the development of the enterprise. However, due to the value relevance of the accounting information and other factors, it can cause the strategic difference of the enterprise and affect the related strategic decision. Based on this, this paper analyzes the value relevance of accounting information on the interaction between the corporate strategy, the corporate strategy difference and the value relevance of accounting information.