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| Author: | Hu, Chunyuan |
| Title: | The theory on modern property rights and enterprises' choice of accounting policies (original in Chinese) |
| Journal: | Research on Financial and Economic Problems (c)
1996 : . 2. p.35-39 |
| Index terms: | ACCOUNTING POLICY CHINA |
| Language: | chi |
| Abstract: | The theory on property rights is the base of choosing accounting policies. Which stand enterprises actually take in choosing accounting policies is decided by modern enterprise system and the relationship between it and the principal agent contract. Besides there are the following factors contributing to it: remuneration, liability, political cost and stock prices. To determine enterprises' accomplishment, the state should make compulsory stipulation that enterprises' important accounting policies must be incorporated in their financial reports in order to provide measures with conformity and comparability for enterprises. |
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