| 上市公司会计政策选择的制约分析 |
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| 引用本文： | 关鉴航. 上市公司会计政策选择的制约分析[J]. 吉林省经济管理干部学院学报, 2003, 17(2): 41-43 |
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| 作者姓名： | 关鉴航 |
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| 作者单位： | 吉林省经济管理干部学院,吉林,长春,130012 |
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| 摘 要： | 上市公司的所有授权职业经理人从事生产经营活动，从而使其具有选择会计政策的权力和处置会计信息的先天优势。相关利益关系人为了保障自身利益，以及信息使用能够做出正确的判断，必然积极参与会计政策选择，通过各种行为约束，制约管理当局的选择权力，缩小选择范围。
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| 关 键 词： | 上市公司 会计政策选择 制约因素 中国 会计信息质量 企业会计准则 |
| 文章编号： | 1009-0657(2003)02-0041-03 |
| 修稿时间： | 2003-01-18 |
Analysis on Restricting Accounting Policy Option of Listed Companies |
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| Guan Jianhang. Analysis on Restricting Accounting Policy Option of Listed Companies[J]. Journal of Jilin Province Economic Management Cadre College, 2003, 17(2): 41-43 |
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| Authors: | Guan Jianhang |
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| Abstract: | Manager is authorized to do business by the owner of listed company and therefore has the power to choose accounting Poliy and advantage to deal with accounting information. Other parties concerning benefits have to take part in choosing accounting policy in order to Protect their own benefits and restrict accounting policy option and reduce the scope. |
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| Keywords: | Listed company Accounting policy Option Restrict |
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