摘要
企业会计政策选择有其客观必然性 ,会计信息的不同使用者对会计政策的选择有不同的要求。本文讨论了会计政策选择的公允性应符合合法性、合理性、可比性以及谨慎性等方面的原则 ,并分析了影响会计政策选择公允性的主要因素 :公司治理结构、经营者激励机制、会计披露制度以及内部控制制度。
There is a objectivity and inevitability for choice of enterprise accounting policy,and the different user of accounting information has a different request about accounting policy choice.The article discusses that the impartial principle about accounting policy choice involves validity,rationality,comparability and prudence etc,and analyzes influencing factor of impartiality of company govern structure,governor prompting mechanism,accounting information disclose system and internal control system.
出处
《会计研究》
CSSCI
北大核心
2004年第10期25-28,共4页
Accounting Research
