摘要
比较传统会计与现代会计本质差异,透视会计政策选择的本质,指出会计政策选择行为实质是经济后果的不断博弈。研究结果表明可以通过发挥会计政策选择行为的信号显示作用,不断促进我国资本市场的健康发展。
By comparing the essential difference between the traditional and the modem accounting, this paper explores the essence of accounting policy choice and points out the behavior of such choice is actually the continuous game of the economic consequences. The study indicates that by using the function of signal transmission of accounting policy choice behavior, we can promote the healthy development of China capital market.
出处
《审计与经济研究》
北大核心
2007年第2期62-65,共4页
Journal of Audit & Economics
关键词
会计政策选择
经济后果
信号传递
accounting policy choices
economic consequences
signal transmission
