【摘要】 通过分析企业会计政策的逆向选择问题,列举了企业管理者在现有会计制度下为达到某种特殊目的而出现的逆向选择行为,以及这些逆向选择行为所造成的不良后果,进而提出了消除逆向选择行为的途径。更多还原

【Abstract】 This article is about the issue of the converse choice behavior of accounting policy. It represents all the converse choice behaviors that enterprisers may adopt under present accounting institution. Then it deab with the harmful result of these behaviors and proposed some solutions.更多还原