| 会计政策选择本质探讨 |
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| 引用本文： | 黄文锋,曾小玲. 会计政策选择本质探讨[J]. 审计与经济研究, 2007, 22(2): 62-65 |
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| 作者姓名： | 黄文锋 曾小玲 |
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| 作者单位： | 暨南大学,会计系,广东,广州,510632;华天实业控股集团公司,湖南,长沙,410001 |
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| 摘 要： | 比较传统会计与现代会计本质差异，透视会计政策选择的本质，指出会计政策选择行为实质是经济后果的不断博弈。研究结果表明可以通过发挥会计政策选择行为的信号显示作用，不断促进我国资本市场的健康发展。
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| 关 键 词： | 会计政策选择 经济后果 信号传递 |
| 文章编号： | 24235941 |
| 修稿时间： | 2006-12-23 |
Research on the Essence of Accounting Policy Choice |
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| HUANG Wen-feng,ZENG Xiao-ling. Research on the Essence of Accounting Policy Choice[J]. , 2007, 22(2): 62-65 |
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| Authors: | HUANG Wen-feng ZENG Xiao-ling |
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| Affiliation: | 1. Department of Accounting, Jinan University, Guangzhou 510632, China; 2. Huatian Industrial Holding Group Corporation, Changsha 410001, Chian |
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| Abstract: | By comparing the essential difference between the traditional and the modem accounting, this paper explores the essence of accounting policy choice and points out the behavior of such choice is actually the continuous game of the economic consequences. The study indicates that by using the function of signal transmission of accounting policy choice behavior, we can promote the healthy development of China capital market. |
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| Keywords: | accounting policy choices economic consequences signal transmission |
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