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企业为了满足和扩大自身的利益,往往会主动地进行自愿性的会计政策变更活动,这样做的原因也许是根据企业当时的自身的具体情况和所处环境的变化进行的调整,也可能是公司的管理者为了自身的利益,对会计信息进行地恶意改换。本文分析了恶意会计政策变更的公司治理特征,指出了公司内外部的治理问题以及其引发的恶意会计政策变更,对制止甚至杜绝这种行为有较大的意义。
Enterprises in order to meet and expand their own interests, often take the initiative to voluntarily change the accounting policy, this may be based on the company’s own specific circumstances and changes in the environment to make adjustments, it may be the company Managers maliciously change accounting information for their own benefit. This paper analyzes the characteristics of corporate governance in the vicious accounting policy change, and points out the corporate governance issues inside and outside the company as well as the changes in malicious accounting policies it causes. It is of great significance to stop or even eliminate such behavior.