论文部分内容阅读
本文从经济动机角度分析发现,影响会计政策选择的因素主要有证券监管政策、公司治理结构、公司经营水平、经营者激励机制等。但会计信息系统是基于一定的数据处理技术手段运行的,会计信息处理技术所导致的信息供给成本,在一定程度上影响会计政策选择。在信息化环境下,应当围绕会计信息的可靠性和相关性进行会计政策选择。
From the perspective of economic motivation, this paper finds that the main factors influencing the choice of accounting policies are securities regulatory policies, corporate governance structure, management level of the company, and incentive mechanism for managers. However, accounting information system is based on certain data processing techniques to run, accounting information processing technology caused by the cost of information supply, to a certain extent, affect the choice of accounting policies. Under the environment of informationization, accounting policy should be chosen around the reliability and relevance of accounting information.