摘要
通过经济学的视角分析会计政策选择的动因、会计政策选择集合及其剥离 ,从而得出结论 :政府作为一个裁判角色 ,其约束力不强而且在一定程度上无效 ,不能导致所有交易关系方的最优行为 ,从而达到资源的最优配置。在管理当局会计政策选择权的约束问题上 ,政府的主要功能应是培育和完善经理人市场 ,这对于当前我国国企改制 ,保证国有资本的保值增值是有益的。
Analyzing the motives, policy cluster and the peeling-off of accounting policies from economic perspective, we could reach the following conclusion: as a judge, the government's weak authority and soft constraint cannot lead to the optimization of the transaction and resource allocation. In this issue, the main task of the government is to foster and perfect manager market. This will be helpful for the current SOE's reform and its value increasing.
出处
《广东商学院学报》
2002年第2期49-51,共3页
Journal of Guangdong University of Business Studies
