摘要
企业选择不同的会计政策会产生不同的会计信息 ,它将影响不同利益集团的分配结果 ,影响社会资源的配置效率。因此 ,我们有必要通过研究导致我国会计政策选择产生问题的原因 ,探究解决问题的办法 ,以使我国会计政策选择更加规范、合理 ,会计信息更加真实、可靠。
Enterprises choose different accounting policy to produce different accounting information, it will influence the distribution results of different interest groups, influences the disposition efficiency of social resources. So we have to think about the reason of issue that leads to the accounting policy to be chosen not rationally, and probe into the method of solving the problem. If we do that, the accounting policy choosing will be more normal and rational. The accounting information will be more true and reliable.
出处
《中央财经大学学报》
CSSCI
北大核心
2004年第12期72-76,共5页
Journal of Central University of Finance & Economics
关键词
会计政策
会计政策选择
Accounting policy The accounting policy choosing