| 会计准则弹性的影响：综述与评析 |
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| 引用本文： | 胡成.会计准则弹性的影响：综述与评析[J].石家庄经济学院学报,2009,32(3):68-73. |
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| 作者姓名： | 胡成 |
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| 作者单位： | 铜陵学院,会计系,安徽,铜陵,244000 |
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| 摘 要： | 从规范与实证两个不同的方面对会计准则弹性影响的相关文献进行了系统回顾,并结合产权、交易成本等理论作了深入分析。会计准则弹性的影响取决于机会主义行为动机、道德风险环境和职业道德水平的高低。
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| 关 键 词： | 会计准则弹性 影响 综述 评析 |
Review and Comments on the Influence of Flexibility in Accounting Standards |
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| HU Cheng.Review and Comments on the Influence of Flexibility in Accounting Standards[J].Journal of Shijiazhuang University of Economics,2009,32(3):68-73. |
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| Authors: | HU Cheng |
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| Institution: | HU Cheng (Tongling University, Tongling, Anhui 244000) |
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| Abstract: | The study systematically reviews the literatures on influence of flexibility in accounting standards from beth normative and positive perspectives, and takes a theoretical analysis by using property rights and transaction costs as tools. As a result, it is concluded that the influence of flexibility in accounting standards on people who are related to accounting information depends on opportunistic behavior motivation, moral hazard circumstances and level of professional ethics. |
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| Keywords: | flexibility in accounting standards influence review comment |
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