会计政策选择的伦理研究  

Research of Ethical Impact on Accounting Policy Choices

作　　者：黄曦[1] 周利刚[2] 

机构地区：[1]长沙学院工商管理系 [2]湖南省对外经济贸易职业学院

出　　处：《财务与金融》2010年第3期27-31,共5页Accounting and Finance

基　　金：湖南省哲学社会科学委员会一般研究项目(项目编号:080802413)

摘　　要：会计政策选择虽然在形式上表现为会计过程中的一种行为规范,但它的价值取向往往影响着与企业利益相关的各利益集团,是各方利益博弈均衡的结果。由于新会计准则全面引入了公允价值计量方法,扩大了会计政策选择的空间,因此,从伦理的角度探讨会计政策选择问题,具有非常重要的现实意义。Although the choices of accounting policy is formally a kind of behavior standards in the accounting process,its value orientation always affects every interest group that related to enterprise benefit,so it is a balanced result of game playing that takes care of the interests of all.Because the fair value measurement expands the space for accounting policy choice along with its broadly introduced into new accounting standard,it is of great practical significance to discuss the choice of accounting policy from the standpoint of ethics.

关 键 词：会计政策选择 会计准则 伦理 

分 类 号：F23[经济管理—会计学]