基于公司治理的上市公司会计政策选择

Owing to a Listed Company Accountant Policy Chooses That the Company Administers

文章运用规范分析法,针对我国上市公司对于会计政策的选择进行研究。首先对公司治理和会计政策进行概念界定,进而分析公司治理对上市公司会计政策选择的影响,提出通过公司治理创新,以促使上市公司合理进行会计政策选择。

The article wields standard analysis law, studies specifically for our country listed company choice to accountant policy is in progress. Frist the boundary carrying out a concept with accountant policy stablely to the company, analyse a company then governing the effect that policy chooses to a listed company accountant, suggest that policy chooses by the fact that the company governs foak, to urge a listed company to carry out an accountant rationally.