企业之所以能够存在,不仅与股东和经理人员有关,而且与债权人、员工和政府等密切相关。另一方面,企业的生存以及发展如何,也与他们的利益密切相关。企业是利益相关者组成的集合体,相关者利益最大化是利益相关者理论下的会计政策选择的目标。不同的利益主体对会计政策选择有着不同的立场,产生着不同的影响。建立有效的内、外部约束机制则是重视和保护各利益相关者的利益、实现资源最优配置的关键。 Business can exist, not only with shareholders and managers, but also with creditors, employees and the government. On the other hand, the survival and development of enterprises are also closely related to their interests. The enterprise is an aggregate of stakeholders, and the maximization of the interests of stakeholders is the goal of accounting policy selection under the theory of stakeholder. Different stakeholders have different positions on accounting policy choices and have different impacts. Establishing effective internal and external restraint mechanisms is the key to valuing and protecting the interests of all stakeholders and realizing the optimal allocation of resources.