| 规范我国上市公司会计政策选择的途径 |
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| 引用本文： | 弓亚静.规范我国上市公司会计政策选择的途径[J].科技情报开发与经济,2006,16(6):170-171. |
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| 作者姓名： | 弓亚静 |
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| 作者单位： | 福州大学管理学院,福建福州,350002 |
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| 摘 要： | 阐述了会计政策和会计政策选择的涵义,借鉴西方实证研究的结果,分析了我国上市公司会计政策选择的动机,提出了规范上市公司会计政策选择的途径。
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| 关 键 词： | 会计政策选择 盈余管理 上市公司 |
| 文章编号： | 1005-6033（2006）06-0170-02 |
| 收稿时间： | 2005-11-15 |
| 修稿时间： | 2005年11月15 |
The Paths for Normalizing the Accounting Policy Choice of China's Listed Companies |
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| GONG Ya-jing.The Paths for Normalizing the Accounting Policy Choice of China''''s Listed Companies[J].Sci-Tech Information Development & Economy,2006,16(6):170-171. |
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| Authors: | GONG Ya-jing |
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| Institution: | GONG Ya-jing |
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| Abstract: | This paper expounds the meanings of the accounting policy and accounting policy choice, and based on the results of the western empirical research, analyzes on the motivation of the accounting policy choice of China's listed companies, and puts forward some paths for normalizing the accounting policy choice of China's listed companies. |
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| Keywords: | accounting policy choice surplus management listed company |
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