conservatism convention 中文意思是什麼
conservatism convention
解釋
會計處理的保守計算慣例- conservatism : n. 1. 保守主義，守舊（性）。2. 〈C-〉〈英國〉保守黨（的主張[政策]）。
- convention : n 1 集會，會議；【英史】（1660，1688年的）（非由英王召集的）非常議會；〈美國〉（政黨等的）全國代...
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The author takes the views that conservatism is the representation of protecting and balancing the benefit of the proprietors of the property rights of accounting information, conservatism convention is the outcome of the institutional change of the property rights of accounting information, the inspiration of conservatism ' s innovation comes from the institutional change of the property rights of accounting information and its innovation, moreover, from the perspectives of the theory of agent - principal, since the choosing of conservative accounting polices must be provided with some economic consequences, the pursuing of economic benefits by different properties makes conservatism has its realistic conditions and objective factors that make it exist
本文經過論證認為：謹慎性原則是保護和均衡會計信息各產權主體利益的重要體現，謹慎性慣例的產生是會計信息產權制度變遷的產物，其發展動因來自於會計信息產權制度的變遷及其發展變革；另外，從委託代理理論的角度來看，在信息不對稱的現實情況下，謹慎性會計政策的選擇必然會具有一卜加沈運學院mi ：學位淪上摘真定的經濟後果，各個利益關系主體對于相關利益的追求使得謹慎性原則有了其存在的現實條件或客觀因素。
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