会计政策选择动机的理性认识

我国一系列会计规范的颁布和实施,使企业会计政策选择的自主权不断加大,这为企业会计如实反映经济业务创造了条件,但同时也给企业的大股东和管理当局操纵会计盈余提供了机会。其进行会计政策选择的动机值得深入研究。本文介绍并评价了会计政策选择动机的理论和观点,但目前对这些观点的检验还有待于继续研究。

Accounting Policy Option the Reason Knowledge of Motivation

A series of accounting standard of our country promulgate and implement make the autonomous right of enterprise accounting policy option unceasing increase, this reflects truthfully for enterprise that the substance of economic business is created condition. but at the same time, the big shareholder and management authorities who also gives enterprise control accounting surplus to offer opportunity. Tt's motivation that carries out accounting policy option how to deserve to study. The introduction of evaluate the accounting policy some theoretical viewpoint of selecting motivation. But now the inspection for these viewpoints still remains in continued research.