摘要
不同利益相关者对不同层面的企业会计规则制定权契约具有不同的参与特征,这些特征对企业会计规则制定权契约安排产生不同影响。有效的企业会计规则制定权契约安排应当以利益相关者价值最大化为目标,并设计有效机制,确保不同利益相关者对会计规则制定权的恰当行使。
Since different stakeholders have different participation characteristics in the contracts on rights of accounting rulemaking,they will have different effects on the contractual arrangement.Effective contractual arrangement should aim to maximize stakeholder＇s value and design effective mechanism to ensure that shakeholders may exercise their right in the accounting rule-making process.
出处
《南京审计学院学报》
2012年第3期53-59,共7页
journal of nanjing audit university
基金
河北省软科学研究计划项目(10457203D-25)
关键词
会计规则制定权
契约安排
利益相关者
剩余索取权
会计准则制定
会计信息披露
right of accounting rule-making
contractual arrangement
stakeholders
residual claim
accounting rule-making
disclosure of accounting information
