| 从公共选择理论看会计准则的制定 |
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| 引用本文： | 费黎艳. 从公共选择理论看会计准则的制定[J]. 嘉兴学院学报, 2001, 13(1): 48-50 |
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| 作者姓名： | 费黎艳 |
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| 作者单位： | 中南大学,湖南,长沙,410083 |
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| 摘 要： | 借助公共选择理论的一些基本思想，从公共选择成本、价值取向、经济后果等角度对会计准则的制定进行了阐述，并结合我国会计准则制定中的相关问题进行了探讨。
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| 关 键 词： | 公共选择理论 会计准则 公共选择成本 价值取向 |
| 文章编号： | 1008-6781(2001)01-0048-(03) |
| 修稿时间： | 2000-10-27 |
On the Formulation of Accounting Standards with the Aid of Theory of Public Choice |
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| FEI Li yan. On the Formulation of Accounting Standards with the Aid of Theory of Public Choice[J]. Journal of Jiaxing College, 2001, 13(1): 48-50 |
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| Authors: | FEI Li yan |
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| Affiliation: | FEI Li yan |
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| Abstract: | With the aid of some fundamental concepts of Theory of Public Choice, the paper expounds the formulation of accounting standard in the cost of public choice, standard of value, economic consequences, etc.. It also probes into the formulation of accounting standard in combination with the related problems. |
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| Keywords: | Theory of Public choice accounting standard |
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