| 论会计准则弹性的优化 |
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| 引用本文： | 胡成.论会计准则弹性的优化[J].天津商学院学报,2011,31(1):38-42. |
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| 作者姓名： | 胡成 |
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| 作者单位： | 铜陵学院会计学系; |
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| 基金项目： | 安徽省高校省级人文社会科学课题“美国公认会计原则国际化动态及对我国的启示”(2010sk402)的阶段性成果 |
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| 摘 要： | 优化会计准则弹性，既可充分发挥会计职业判断的积极作用以增进财务报告的透明度，又能减少机会主义行为和降低交易成本。根据会计堆则弹性的成因与性质不同，可以采取分类优化和整体优化相结合的方式优化会计准则弹性。
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| 关 键 词： | 会计准则弹性 制定导向 优化 |
On Optimization of Flexibility in Accounting Standards |
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| HU Cheng.On Optimization of Flexibility in Accounting Standards[J].Journal of Tianjin University of Commerce,2011,31(1):38-42. |
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| Authors: | HU Cheng |
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| Institution: | HU Cheng(Accounting Department,Tongling University,Tongling 244000,China) |
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| Abstract: | Optimization of flexibility in accounting standards may bring accounting professional judgment into full play to improve transparency of financial reporting,and may reduce activities of opportunism and transaction costs.According to cause and attribute of flexibility,optimization of flexibility in accounting standards can be achieved by optimizing all sorts of flexibility respectively and as a whole. |
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| Keywords: | flexibility in accounting standards professional judgment optimization |
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