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公司治理结构是用以保证公司决策科学而最终维护公司各方面利益的一种制衡机制,而会计政策的选择是在一定的公司治理结构下进行的,这就决定了会计政策的选择必然要受公司治理结构的影响。应完善我国公司治理结构,以提高我国会计政策选择的公允性、规范化。
Corporate governance structure is a kind of check and balance mechanism to ensure the company make scientific decisions and ultimately safeguard the interests of all aspects of the company. The choice of accounting policy is carried out under a certain corporate governance structure, which determines that the choice of accounting policies must be subject to The impact of corporate governance structure. The structure of corporate governance in our country should be perfected in order to improve the fairness and standardization of the choice of accounting policies in our country.