论企业会计政策选择及其发展趋势

On Selecting Accounting Policy and Its Developing Trand

会计政策选择不仅具有广泛的经济后果,而且还是各相关利益集团为转移财富而进行的政治博弈和竞争。随着我国资本市场的发展,该问题的研究价值日益凸现,并将成为21世纪我国会计研究特别是资本市场会计问题研究中的一个崭新而重要的课题。

The selection of accounting policy is concerned with the economic consequences and the political struggles and competition of related groups for transferring treasure. The development of capital market in China will push forward the value of the research of this work, which will become an important task in accounting study, especially the study of the accounting issues in capital market of the 21st century.