Enterprise Technical Efficiency of Capital Allocation Optimization: Based on the Perspective of Accounting Conservatism

From the perspective of accounting conservatism, which is studied business technology optimization of capital allocation efficiency path.The results show that accounting conservatism allows the company to defer income incomplete certain confirmation,due to lack of the company's technology capital allocation problem: Using enterprise technology capital allocation efficiency can give technology to take advantage of the choice of accounting policy and provide beneficial reference for capital allocation.Technology of enterprise capital allocation efficiency can give technology to the enterprise in the choice of accounting policy and capital allocation provide the beneficial reference. These companies can effectively alleviate the problem of inadequate capital allocation techniques, to improve the technical efficiency of capital allocation.