摘要
新时期的会计规则制定权的发展方向,应以会计规则制定过程中各利益相关者之间博弈的动机和行为作为分析的切入点,应充分利用相关者利益最大化理论。另外,完善我国会计规则制定权还应完善配套规章制度。
After giving an analysis of the game motivation and action among the people whose interests are related to the accountant law,the author puts forward some suggestions on optimizing it with the purpose of ensuring the maximum interests of the people concerned.
出处
《河南工业大学学报（社会科学版）》
2005年第1期30-31,共2页
Journal of Henan University of Technology:Social Science Edition
