论企业管理当局会计政策选择行为的制约因素  

Restrictive Factors for the Choice of Accounting Policies by the Enterprise Management

作　　者：丁春贵[1] 曾小玲 

机构地区：[1]广东金融学院会计系,广东广州510635 [2]湖南华天酒店股份有限公司,湖南长沙410001

出　　处：《安徽大学学报（哲学社会科学版）》2008年第4期132-136,共5页Journal of Anhui University(Philosophy and Social Sciences Edition)

基　　金：教育部人文社科研究项目(07JA630055)

摘　　要：会计政策选择行为是企业管理当局、其他利益相关者以及外部竞争环境作用力之间相互制约、相互耦合的过程,企业管理当局选择机会主义的还是效率型的会计政策取决于各种力量斗争的结果。通过会计政策选择行为自组织模型的建立和分析,我们看到,要使企业管理当局选择效率型的会计政策,体现利益相关者的意志,必须加强利益相关者自身和外部竞争环境的力量,健全公司内部治理结构,加强外部治理对内部治理的弥补和牵制作用。The choice of accounting policies is the process of the interaction of enterprise management, other relative parties and external competitive environmental forces. Whether the enterprise management will choose the opportunistic or efficient accounting policies depends on the struggle of different related parties. This paper analyses the process of accounting policy choice by constructing a self-organized model of accounting choice behavior. The construction and analysis of the model gives us an important hint that, in order to make accounting policy choice represent the will of related parties, it is important to strengthen the power of related parties and external competition environment, improve the enterprises＇ inner administration structure, and enhance the external administration＇s remedial and diversionary effect on the inner administration.

关 键 词：会计政策选择 制约因素 协同论 自组织过程 

分 类 号：F275.2[经济管理—企业管理]