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浅谈企业会计政策选择

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摘要 会计政策选择在会计研究中是一个十分重要的课题,我国对会计政策选择问题的研究起步较晚,还没有形成一个完整的体系。会计政策选择受法律法规的约束;受企业生产经营特点和理财环境的制约;受相关利益者需求的制约;受管理当局选择能力的制约。解决会计政策选择问题,应进一步完善会计制度和会计准则,建立有多方利益关系人参加的会计准则制定机构,规范会计政策选择披露,利用会计政策选择来保护企业的利益。
出处 《商业经济》 2009年第15期47-48,共2页 Business & Economy
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