發(fā)布時(shí)間：2018-01-19 10:45

  本文關(guān)鍵詞： 博弈 視角 政府 會(huì)計(jì) 信息 披露　出處：《財(cái)會(huì)通訊》2013年04期 　論文類型：期刊論文

【摘要】：正一、政府會(huì)計(jì)利益相關(guān)者分類政府在受托責(zé)任的履行以及在網(wǎng)絡(luò)組織方面與企業(yè)類似,故雖然利益相關(guān)者理論原本起自私營(yíng)部門,但對(duì)政府會(huì)計(jì)的改革仍然具有不小的借鑒意義�，F(xiàn)有文獻(xiàn)中未曾找到有關(guān)對(duì)信息使用者和利益相關(guān)者的明確區(qū)分,而大部分文獻(xiàn)主要沿用會(huì)計(jì)信息使用者的概念。但實(shí)際上,會(huì)計(jì)信息使用者和利益相關(guān)者是存在區(qū)別的。利益相關(guān)者一般都是潛在或已經(jīng)存在的會(huì)計(jì)信息使用者,而潛在的利益相關(guān)者都會(huì)轉(zhuǎn)化為存在的會(huì)計(jì)信息使用者;但反過(guò)來(lái),會(huì)
[Abstract]:First, government accounting stakeholders classify the implementation of the government's fiduciary responsibility and network organization similar to the enterprise, so although the stakeholder theory originally originated from the private sector. However, the reform of government accounting is still of great significance. The existing literature has not found a clear distinction between information users and stakeholders. The majority of the literature mainly uses the concept of accounting information users. But in fact. Accounting information users and stakeholders are different. Stakeholders are generally potential or existing accounting information users, and potential stakeholders will be transformed into existing accounting information users; But vice versa.
【作者單位】： 重慶工商大學(xué)會(huì)計(jì)學(xué)院;
【分類號(hào)】：F233
【正文快照】： 一、政府會(huì)計(jì)利益相關(guān)者分類政府在受托責(zé)任的履行以及在網(wǎng)絡(luò)組織方面與企業(yè)類似,故雖然利益相關(guān)者理論原本起自私營(yíng)部門,但對(duì)政府會(huì)計(jì)的改革仍然具有不小的借鑒意義�，F(xiàn)有文獻(xiàn)中未曾找到有關(guān)對(duì)信息使用者和利益相關(guān)者的明確區(qū)分,而大部分文獻(xiàn)主要沿用會(huì)計(jì)信息使用者的概念。，

本文編號(hào)：1443837