| 企业效率型会计政策选择行为研究 |
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| 引用本文： | 牟宗美,张春丽,刘作江.企业效率型会计政策选择行为研究[J].中国对外贸易(英文版),2010(12). |
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| 作者姓名： | 牟宗美 张春丽 刘作江 |
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| 作者单位： | 1. 黑龙江省建三江七星宾馆
2. 黑龙江省建三江七星工业总厂 |
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| 摘 要： | 会计政策是指对企业进行会计核算和编制会计报告时所采用的原则、方法、程序的总称.企业效率型会计政策选择有利于提高会计信息的质量,实现企业价值的最大化.
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| 关 键 词： | 企业 效率 会计政策 |
The behavior research about the accounting policy choice which is the enterprise efficiency |
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| Zongmei Mu,Chunli Zhang,ZuoJiang Liu.The behavior research about the accounting policy choice which is the enterprise efficiency[J].China's Foreign Trade,2010(12). |
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| Authors: | Zongmei Mu Chunli Zhang ZuoJiang Liu |
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| Abstract: | Accounting policy refers to the principles,methods and procedure which are compiled in the enterprise accounting and accounting reports.The accounting policy choice which is the enterprise effeciency is benefits to improving the quality of the accounting information and realizing the maximization of the enterprise value. |
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