| 利益相关者对会计政策选择的影响分析 |
| |
| 引用本文： | 顾远.利益相关者对会计政策选择的影响分析[J].安徽工业大学学报(社会科学版),2004,21(6):63-64. |
| |
| 作者姓名： | 顾远 |
| |
| 作者单位： | 安徽工业大学,管理学院,安徽,马鞍山,243002 |
| |
| 摘 要： | 公司治理中的利益相关者因提供了不同的资源而有着不同的利益需求。会计政策选择在形式上表现为 一种技术规范,但它不是一个单纯的会计问题。各利益相关者会从不同的角度对企业的会计政策选择施加影响,以 实现自身利益。
|
| 关 键 词： | 公司 利益相关者 会计政策选择 |
| 文章编号： | 1671-9247(2004)06-0063-02 |
| 修稿时间： | 2004年4月13日 |
Analysis of the Influence on the Choice of Accounting Policy of Those Who Share Mutual Benefits |
| |
| Authors: | GU Yuan |
| |
| Abstract: | For those who share the mutual benefits in company administration, because they provide different resources, they have different demands for benefits. The choice of accounting policy demonstrates a kind of technique standard on the surface, but it is not only a simple accounting problem. All exert their influence on the choice of accounting policy from different angle to realize their own benefits. |
| |
| Keywords: | company those who share mutual benefits the choice of accounting policy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
