| 论会计政策选择的约束——基于公司治理结构的分析 |
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| 引用本文： | 罗少强.论会计政策选择的约束——基于公司治理结构的分析[J].邵阳学院学报(社会科学版),2007,6(2):29-32. |
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| 作者姓名： | 罗少强 |
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| 作者单位： | 邵阳学院,财务处,湖南,邵阳,422000 |
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| 摘 要： | 公司治理结构包括内部治理和外部治理,构成会计政策选择的制度环境,会计政策选择在两个治理层上因公司治理说明责任履行表现不同特点,这需要从公司内部治理和外部治理来约束会计政策选择.
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| 关 键 词： | 公司治理 会计政策 会计政策选择 |
| 文章编号： | 1672-1012（2007）02-0029-04 |
| 收稿时间： | 2006-12-06 |
| 修稿时间： | 2006年12月6日 |
Discussing about Constraint of Choice of Accounting Policies——Analysis on Corporation Governance |
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| LUO Shao-qiang.Discussing about Constraint of Choice of Accounting Policies——Analysis on Corporation Governance[J].Journal of Shaoyang University:Social Science,2007,6(2):29-32. |
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| Authors: | LUO Shao-qiang |
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| Institution: | Finance Department,Shaoyang University Shaoyang Hunan 422000 |
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| Abstract: | Corporation governance is the arrange of institution constrained the responsibility .fight and benefit of company related interests ,Corporation governance including internal and external corporation governance is institution environment of choice of accounting policies, choice of accounting policies is the choice ot police where accounting system face uncertainty of economical transaction and the incompletion of accounting contact. Choice of accounting policies has different influence on accountability of corporation governances through two sides of governances, and shows different characters, it needs constraint internal and external corporation governance to keep the choice of accounting policies fairly. |
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| Keywords: | corporation governance accounting policies choice of accounting policies |
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