| 公司治理模式下的会计政策选择:比较、借鉴与启示 |
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| 引用本文： | 汤玲.公司治理模式下的会计政策选择:比较、借鉴与启示[J].财会通讯,2006(8). |
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| 作者姓名： | 汤玲 |
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| 作者单位： | 湖北工业大学管理学院 湖北武汉430068 |
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| 摘 要： | 本文在介绍公司治理和会计政策选择基本概念及其相互关系的基础上,分析了不同治理模式下会计政策选择的特点。在对不同模式及其会计政策选择进行比较、借鉴的基础上,对我国公司治理及会计政策选择建设提出了新的思路。
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| 关 键 词： | 公司治理 会计政策 会计政策选择 |
The Choice of Accounting Policy based on the Governance Patterns: Apocalypse on the Comparison |
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| Tang Ling.The Choice of Accounting Policy based on the Governance Patterns: Apocalypse on the Comparison[J].Communication of Finance and Accounting,2006(8). |
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| Authors: | Tang Ling |
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| Abstract: | After introducing the concept of the corporate governance and the accounting policy's choice, the author discusses the characteristics of accounting policy's choice under different governance patterns. Based on the apocalypse and comparison, the article provides a new way for our country's corporate governance and accounting policy's choice. |
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| Keywords: | Corporate governance Accounting policy The choice of accounting policy |
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