| 基于利益相关者理论的会计政策选择 |
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| 引用本文： | 温琳,陈作华.基于利益相关者理论的会计政策选择[J].财会通讯,2007(7). |
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| 作者姓名： | 温琳 陈作华 |
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| 作者单位： | 莱阳农学院经济管理学院 莱阳农学院经济管理学院 山东青岛 山东青岛 |
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| 摘 要： | 本文认为,会计政策选择可以分为宏观和微观两个层次,无论是宏观会计政策选择还是微观会计政策选择,都是特定主体的行为过程。既然选择是一种行为,必然存在行为主体与客体,以及行为背后的动因和主体要达到的目标。本文在利益相关者理论下分别探讨了宏观会计政策选择和微观会计政策选择的主体、客体、动因以及目标。
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| 关 键 词： | 利益相关者 宏观会计政策选择 微观会计政策选择 动因 |
Accounting Policy Choice based on Stakeholder Theory |
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| Wen Lin Chen Zuohua.Accounting Policy Choice based on Stakeholder Theory[J].Communication of Finance and Accounting,2007(7). |
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| Authors: | Wen Lin Chen Zuohua |
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| Abstract: | Accounting policy choice can be divided into macroscopic accounting policy choice and microscopic accounting policy choice, both of them are the process of specific behavior Since the choice is a kind of behavior, it has the behavior subject and object inevitably, as well as the behavior motive and the target. In this paper the authors discuss the subject, object, motive and target of accounting policy choice based on stakeholder theory. |
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| Keywords: | Stakeholder Macroscopic accounting policy choice Microscopic accounting policy choice Motive |
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