作 者: ;
机构地区: 暨南大学
出 处: 《财经研究》 2004年第4期68-76,87,共10页
摘 要: 文章认为,在制约管理当局会计选择行为的各要素中,内部控制是基础,公司治理是关键,产权结构是前提。且当这些内部要素与外部环境各要素发生有机的非线性的藕合作用时,才会使系统远离平衡态,形成有序的耗散结构,对管理当局选择行为形成有效的制约。 In the many factors restricting the accounting choice behaviors of the management authority, internal control is the basis, cooperation governance is the key, while property structure is prerequisite. Only when internal and external factors have non-liner mutual function, the system is far away from the equilibrium, the dissipation structure can form, and the choice behavior of management authority is effectively determined.