摘要
企业是利益相关者构成的关系契约,利益相关者的价值最大化是会计政策选择的目标,不同的利益相关者对会计政策选择倾向是不同的,存在着相互制约,相互影响的关系。应从加强法制体系建设入手,完善会计准则及其制定权,全面规范会计政策的选择。
the enterprise is the conlxact that composed of stakeholder, the Value maximization of stakeholder is the goal of accounting pOlicy choice, the different stakeholder are different to the accounting policy choice ,exists mutually restrict and affect relations ,should obtain from strengthening the construction of legal system, perfect accountant criterion and its formulation power, regulate comprehensively the accounting policy choice.
出处
《商业经济》
2006年第10期64-66,共3页
Business & Economy
基金
中国矿业大学哲学社会科学基金项目(0J060188)的阶段性研究成果。
关键词
利益相关者
会计政策选择
会计政策选择倾向分析
stakeholder
selection of accounting policy
analysis of selection of accounting policy tendency
