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我国企业会计政策选择的动机及经济后果

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摘要 根据我国的企业会计准则规定,企业对某些经济业务事项的会计处理原则、处理方法、处理程序等可以在可选择域内进行选择。在会计的实务处理过程中,企业出于不同的动机进行会计政策选择,会产生不同的经济后果。本文就我国企业会计政策选择的动机及经济后果进行分析,以为规范我国企业会计政策选择略尽绵薄之力。
作者 吴晶晶
出处 《中外企业家》 2013年第1Z期87-87,共1页 Chinese and Foreign Entrepreneurs
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