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.
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.
出处
《邵阳学院学报（社会科学版）》
2007年第2期29-32,共4页
Journal of Shaoyang University:Social Science Edition
关键词
公司治理
会计政策
会计政策选择
corporation governance
accounting policies
choice of accounting policies
