| 基于公司治理的上市公司会计政策选择 |
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| 引用本文： | 部莉珺. 基于公司治理的上市公司会计政策选择[J]. 物流科技, 2008, 31(12): 138-139 |
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| 作者姓名： | 部莉珺 |
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| 作者单位： | 哈尔滨商业大学,黑龙江,哈尔滨,150028 |
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| 摘 要： | 文章运用规范分析法，针对我国上市公司对于会计政策的选择进行研究。首先对公司治理和会计政策进行概念界定．进而分析公司治理对上市公司会计政策选择的影响，提出通过公司治理创新，以促使上市公司合理进行会计政策选择。
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| 关 键 词： | 公司治理 会计政策 治理结构创新 |
Owing to a Listed Company Accountant Policy Chooses That the Company Administers |
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| BU Li-jun. Owing to a Listed Company Accountant Policy Chooses That the Company Administers[J]. Logistics Management, 2008, 31(12): 138-139 |
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| Authors: | BU Li-jun |
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| Affiliation: | BU Li-jun (Harbin University of Commerce, Harbin 150028, China) |
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| Abstract: | The article wields standard analysis law,studies specifically for our country listed company choice to accoun-tant policy is in progress.Frist the boundary carrying out a concept with accountant policy stablely to the company,anal-yse a company then governing the effect that policy chooses to a listed company accountant,suggest that policy chooses by the fact that the company governs foak,to urge a listed com-pany to carry out an accountant rationally. |
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| Keywords: | company governs accountant policy govern struc-ture foak |
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