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unknown
论会计政策选择目标
Authors
卓传阵
赵宜江
陈汉文
Publication date
1 January 1999
Publisher
Abstract
会计政策选择目标不同于会计目标。会计政策选择既会影响经理人员自身福利(效用),又会影响企业价值。经理人员在进行会计政策选择时,其现实目标是自身福利(效用)最大化。从规范的角度看,理想的会计政策选择目标应为企业价值最大化
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Last time updated on 16/06/2016