Corporate Management and Accounting Policy Choice in Dimension Perspective

摘要

As the accounting policy choice under corporate governance, to some extent, only highlights the national interest and the enforcement is weak, which cause the lack of quantitative objectivity on reasonable choice of accounting policy. Through the couph'ng of fundamental factor dimensions, coupling of mechanism selection dimensions and coupling of optimizing dimensions, we can propose solutions to corporate governance and accounting policy choice in the dimension-based perspective, improving the corporate governance structure and ensuring the optimization of accounting policy choices.