| 3. | For a long time , the accounting profession discuss excessively manipulation of accounting policies and accounting information from the quality perspective , while neglect the same thing that accounting policies and accounting information also has social attributes 长期以来,会计界对会计政策选择的讨论过多地从会计政策操纵和会计信息质量的角度来考虑,而忽视了会计政策同会计信息一样也有着社会属性。 |