| 会计政策选择研究述评 |
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| 引用本文： | 陈继初.会计政策选择研究述评[J].财会通讯,2008(8):46-49. |
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| 作者姓名： | 陈继初 |
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| 作者单位： | 湖南财经高等专科学校,湖南长沙410205 |
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| 摘 要： | 会计政策选择是财务会计研究的重要内容。目前会计政策选择研究主要集中在上市公司的会计政策选择，采用规范研究、实证研究的方法对会计政策选择的原因、影响因素、动机、经济后果等进行研究。本文主要对国内外会计政策选择研究状况进行述评，以期为会计政策选择研究提供参考。
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| 关 键 词： | 会计政策选择 会计准则 经济动机 |
Review on Accounting Policy Choice Research |
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| Chen Jichu.Review on Accounting Policy Choice Research[J].Communication of Finance and Accounting,2008(8):46-49. |
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| Authors: | Chen Jichu |
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| Institution: | Chen Jichu (Hunan Finance , Economics College,Changsha,Hunan 410205) |
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| Abstract: | Accounting policy choice has been an important content in finance and accounting research field. Now the research of accounting policy choice mainly concentrate on listed companies, using the normative research and empirical research method to make research on the the reason, the infection factors, the motivation and economic consequence of accounting policy choice.The article mainly makes a review on the research of accounting policy choice from these aspects. |
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| Keywords: | Accounting policy choice Accounting principle Economic motivation |
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