本文认为,会计政策选择可以分为宏观和微观两个层次,无论是宏观会计政策选择还是微观会计政策选择,都是特定主体的行为过程。既然选择是一种行为,必然存在行为主体与客体,以及行为背后的动因和主体要达到的目标。本文在利益相关者理论下分别探讨了宏观会计政策选择和微观会计政策选择的主体、客体、动因以及目标。 This paper argues that the choice of accounting policies can be divided into macro and micro levels, both the choice of macro-accounting policy and micro-accounting policy choices, are the behavior of a particular subject. Since choice is a kind of behavior, there must be the subject and the object of action, and the motivation behind the action and the subject to be achieved. Under the theory of stakeholder, this paper explores the subject, object, motivation and goal of macro-accounting policy choice and micro-accounting policy option respectively.