谈股东对会计政策选择的影响

Shareholders' Impact on Accounting Policy Selection

会计政策选择是财务会计理论的重要课题,也是资本市场效率研究的焦点问题,还是西方实证会计理论的研究重心。在我国开展会计政策选择研究对于完善资本市场的监管,通过资本市场优化资源配置,建立和完善会计准则体系,具有重要意义。不同的利益主体都会影响到企业会计政策的选择,本文主要从企业的所有者——股东的角度,分析其对企业会计政策选择的影响。

The accounting policy selection is an important project of financial accounting theory,the focus of the capital market efficiency research and the western real diagnosis accounting theory research.It is important to carry out the accounting policy choice research in our country regarding the improvement of capital market supervision,optimize resources allocation in the capital market and establish accounting standards system.The different benefit body can affect the accounting policy selection.This paper analyzes its influence on the accounting policy selection mainly from the enterprise owner's(shareholder's) aspect.