| 2. | Because of economic consequences , accounting choice and its control can not be absolutely neutral . so absolutely reliable accounting information can not be got either . this research is to balance the benefit of stakeholders , and thus to realize better resources allocation 由于会计政策选择存在经济后果,会计政策选择无法达到绝对的中立,会计政策选择的控制也无法达到绝对的中立,也不可能实现绝对真实可靠的会计信息,因此研究会计政策选择的控制机制,目的在于平衡各方的利益关系,实现社会资源的优化配置。 |