| 利益相关者微观会计政策选择行为分析 |
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| 引用本文： | 温琳.利益相关者微观会计政策选择行为分析[J].财会通讯,2007(8). |
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| 作者姓名： | 温琳 |
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| 作者单位： | 青岛农业大学经济管理学院 山东青岛 |
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| 摘 要： | 会计政策选择有微观和宏观之分,本文主要针对微观会计政策选择层次,分析管理者、股东、政府、债权人以及员工等利益相关者,在各自不同的动因下对会计政策选择的偏好或影响。
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| 关 键 词： | 利益相关者 微观会计政策选择 动因 行为 |
The Analysis of Microscopic Accounting Policy Choice Behavior about Stakeholders |
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| Wen Lin.The Analysis of Microscopic Accounting Policy Choice Behavior about Stakeholders[J].Communication of Finance and Accounting,2007(8). |
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| Authors: | Wen Lin |
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| Abstract: | Accounting policy choice can be divided into macroscopic accounting policy choice and microscopic accounting policy choice.This paper analyses the microscopic accounting policy choice behavior of stakeholders,such as the manager,the shareholder,the government,the creditor and the employee,under the different motives. |
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| Keywords: | Stakeholder Microscopic accounting policy choice Motive Behavior |
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