论文部分内容阅读
随着我国企业的快速发展和市场经济体制的逐渐深入,使企业面临着更为激烈复杂的竞争环境。会计是衡量企业盈亏的重要标准,只有确保会计稳健性,才能为企业发展提供充足动力。就某种程度而言,企业管理层判断对会计稳健性有重要影响,使企业会计工作出现相应的变化,且管理层判断对会计稳健性有替代效应。本文主要分析管理层判断对会计稳健性的影响和替代效应,并提出规避不良影响的对策。
With the rapid development of Chinese enterprises and the gradual deepening of market economy system, enterprises are faced with a more intense and complicated competitive environment. Accounting is an important measure of corporate profits and losses, only to ensure the soundness of accounting, in order to provide sufficient impetus to the development of enterprises. To some extent, the judgment of the enterprise management has an important influence on the soundness of accounting, and the corresponding changes have taken place in the accounting work of the enterprise, and the management judges that it has an alternative effect on the soundness of accounting. This article mainly analyzes the impact of management judgment on accounting conservatism and the substitution effect, and puts forward countermeasures to avoid the adverse effects.