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企业会计行为选择的动因分析:基于管理者的视角

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摘要 影响企业会计行为选择的动机有很多,本文从影响企业会计行为选择动因的因素出发,分析了两种企业管理者的会计行为,提出了几点完善企业会计行为选择动因的建议,目的在于促进会计行为主体选择有效的会计行为。
作者 孙洁
出处 《中国乡镇企业会计》 2015年第8期149-150,共2页
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