中国上市公司会计政策选择的动机和经济后果分析  

Motivation and economic consequences of accounting policy choice of China's listed companies

作　　者：张继袖[1] 王琦[1] 

机构地区：[1]南开大学国际商学院,天津300071

出　　处：《辽宁工程技术大学学报（社会科学版）》2004年第4期388-390,共3页Journal of Liaoning Technical University(Social Science Edition)

摘　　要：由于经济事项的不确定性,会计准则规定的灵活性和企业的利益导向,会计政策的选择是必不可少的。但会计政策选择是有经济后果的,有意或恶意的选择会使社会财富在各利益主体之间的分配不公平,造成社会性问题。分析了中国上市公司会计政策选择的动机和经济后果。Because of economic events' uncertainty, accounting rules' flexibility and interests of corporation, it is necessary to choose accounting policy. But accounting policy choice has its economic consequences, intentional or vicious choice can distribute social wealth in interest groups unfairly, it also brings social problems. The article analyses the motivation and economic consequences of accounting policy choice of China's listed ampanies.

关 键 词：中国 上市公司 会计政策 会计准则 会计主体 

分 类 号：F279.246[经济管理—企业管理] F275[经济管理—国民经济]