Corporate Management and Accounting Policy Choice in Dimension Perspective

摘要：

As the accounting policy choice under corporate governance, to some extent, only highlights the national interest and the enforcement is weak, which cause the lack of quantitative objectivity on reasonable choice of accounting policy. Through the couphng of fundamental factor dimensions, coupling of mechanism selection dimensions and coupling of optimizing dimensions, we can propose solutions to corporate governance and accounting policy choice in the dimension-based perspective, improving the corporate governance structure and ensuring the optimization of accounting policy choices.

关键词： corporate governance accounting policy dimension perspective

作者: Yongyong Zhu

作者单位: College of education, Southwest University Department of economics and business, Chongqing Education College Chongqing, China

会议类型: 国际会议

会议名称: 2010 IEEE International Conference on Advanced Management Science(2010年IEEE高级管理科学国际会 IEEE ICAMS 2010)

会议地点: 成都

会议语种:英文

页码: 45-47

在线出版日期: 2010-07-09（万方平台首次上网日期，不代表论文的发表时间）