| 基于利益相关者视角对会计政策选择倾向的解读 |
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| 引用本文： | 林爱梅,张腾龙.基于利益相关者视角对会计政策选择倾向的解读[J].商业经济(哈尔滨),2006(10):64-66. |
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| 作者姓名： | 林爱梅 张腾龙 |
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| 作者单位： | 中国矿业大学管理学院 江苏徐州221000 |
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| 基金项目： | 中国矿业大学哲学社会科学基金项目（0J060188）的阶段性研究成果. |
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| 摘 要： | 企业是利益相关者构成的关系契约,利益相关者的价值最大化是会计政策选择的目标,不同的利益相关者对会计政策选择倾向是不同的,存在着相互制约,相互影响的关系。应从加强法制体系建设入手,完善会计准则及其制定权,全面规范会计政策的选择。
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| 关 键 词： | 利益相关者 会计政策选择 会计政策选择倾向分析 |
| 文章编号： | 1009-6043（2006）10-0064-03 |
| 收稿时间： | 2006-06-13 |
The interpretation on selection of accounting policy tendency based on the angle of stakeholder |
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| LIN Ai-mei, ZHANG Teng-long.The interpretation on selection of accounting policy tendency based on the angle of stakeholder[J].Business Economy,2006(10):64-66. |
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| Authors: | LIN Ai-mei ZHANG Teng-long |
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| Institution: | LIN Ai-mei ZHANG Teng-long |
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| Abstract: | the enterprise is the contract that composed of stakeholder,the value maximization of stakeholder is the goal of accounting policy choice,the different stakeholder are different to the accounting policy choice,exists mutually restrict and affect relations,should obtain from strengthening the construction of legal system,perfect accountant criterion and its formulation power,regulate comprehen- sively the accounting policy choice. |
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| Keywords: | stakeholder selection of accounting policy analysis of selection of accounting policy tendency |
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