CAJ | 학술논문

会计政策选择研究是实证会计研究的核心。会计政策选择如同公司的其他决策一样，也是在社会网络情境下做出的。在中国上市公司现有制度背景下，依据社会网络理论，从企业连接强度和位置、网络弱连接、结构空洞、网络制度环境、企业网络结构的约束行为以及企业网络锁入效应等方面研究了社会网络对会计政策选择行为的作用机理。从社会网络新视角研究了企业会计政策选择过程，扩展了会计政策选择研究的理论视野。
회계정책선택연구시실증회계연구적핵심。회계정책선택여동공사적기타결책일양，야시재사회망락정경하주출적。재중국상시공사현유제도배경하，의거사회망락이론，종기업련접강도화위치、망락약련접、결구공동、망락제도배경、기업망락결구적약속행위이급기업망락쇄입효응등방면연구료사회망락대회계정책선택행위적작용궤리。종사회망락신시각연구료기업회계정책선택과정，확전료회계정책선택연구적이론시야。
Accounting policy choice is the core of empirical accounting research .Accounting policy choice , like other companies decision , also made in the context of social networks . Based on social network theory ,social network accounting policy choice behavior mechanism was discussed in the background of the existing system of Chinese listed companies .From the position, link strength, network weak link, structural voids, network institutional environ-ment, the behavior of the enterprise network infrastructure constraints .Accounting policy choice was discussed from the perspective of the social network , expanding the view of ac-counting policy choice influencing factors theory .