| 人力资本产权特性与会计政策选择机会主义 |
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| 引用本文： | 郭相英,张春红,王晓敏.人力资本产权特性与会计政策选择机会主义[J].财会通讯,2006(12). |
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| 作者姓名： | 郭相英 张春红 王晓敏 |
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| 作者单位： | 河南财经学院会计学院 河南郑州450002 |
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| 摘 要： | 企业会计政策选择一般有机会主义和效率性。本文试图通过人力资本产权特性来说明其拥有剩余索取权的必然性,进而剖析会计政策选择的机会主义行为,即管理当局设法采取会计政策以实现自身效用最大化。
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| 关 键 词： | 人力资本产权 剩余索取权 会计政策选择 机会主义 |
Human Capital Property Right Characteristic and Accounting Policy Choice Opportunism |
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| Guo Xiangying Zhang Chunhong Wang Xiaomin.Human Capital Property Right Characteristic and Accounting Policy Choice Opportunism[J].Communication of Finance and Accounting,2006(12). |
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| Authors: | Guo Xiangying Zhang Chunhong Wang Xiaomin |
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| Abstract: | The enterprise accounting policy choice generally has two kinds of effect: Opportunism and efficiency. This paper attempts through the human capital property right characteristic to show it has claim to residue inevitably, then analyzes the opportunism behavior of the accounting policy choice.It means that the regulatory authority tries to adopt the certain accounting policy to realize own effectiveness maximization. |
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| Keywords: | Property Rights of Human Capital Claim to residue Accounting policy choice Opportunism |
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