| 从公司治理视角看会计政策选择 |
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| 引用本文： | 陈晓坤,刘龙才.从公司治理视角看会计政策选择[J].水利经济,2006,24(1):32-34. |
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| 作者姓名： | 陈晓坤 刘龙才 |
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| 作者单位： | 河海大学商学院,江苏,南京,210098 |
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| 摘 要： | 在介绍公司治理和会计政策选择的基本概念及其相互关系的基础上,重点阐述了各公司治理相关利益主体对公司治理机构中的制衡关系及其对公司会计政策选择的影响,最后提出从公司治理入手,提高会计政策选择的公允性。
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| 关 键 词： | 公司治理 会计政策选择 利益相关者 |
| 文章编号： | 1003-9511（2006）01-0032-03 |
| 收稿时间： | 2005-11-17 |
| 修稿时间： | 2005年11月17 |
Selection of accounting policy from the viewpoint of management of corporations |
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| CHEN Xiao-kun,et al.Selection of accounting policy from the viewpoint of management of corporations[J].Journal of Economics of Water Resources,2006,24(1):32-34. |
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| Authors: | CHEN Xiao-kun |
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| Abstract: | Based on an introduction to the basic conception of management of corporations and selection of accounting policies as well as their relationship,much attention is paid to the restraint of the main body of relative benefits to the management authorities and their effect on the selection of accounting policies of corporations.Management of corporations is thus put forward so as to raise fairness for selection of accounting policies. |
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| Keywords: | management of corporation selection of accounting policy main body of relative benefit |
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