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在我国社会主义市场经济飞速发展的当下,会计政策的合理选择成为企业的必然。2006年,财政部颁布了新的企业会计准则,实现了与国际会计准则的趋同,随之,新会计制度相继出台,这从制度层面上延生了企业对会计政策自主选择的空间。然而,合理的企业会计政策选择依赖于会计从业人员的职业判断。现阶段,我国企业利用自主选择会计政策的机会操纵利润、粉饰报表等财务舞弊案件常有发生。本文首先详细阐述了会计政策的含义和企业会计政策选择的内涵,在此基础上总结了我国企业会计政策选择中面临的几个比较突出的问题,进而分析了问题存在的原因并提出了相应的应对策略。
In the rapid development of the socialist market economy in our country, the reasonable choice of accounting policies has become an inevitable necessity for enterprises. In 2006, the Ministry of Finance promulgated new corporate accounting standards and achieved convergence with international accounting standards. Subsequently, the new accounting system was promulgated one after another, which extended the institutional space for enterprises to make their own choices in accounting policies. However, a reasonable choice of accounting policies depends on the professional judgment of accounting practitioners. At this stage, China’s enterprises use the opportunity to choose their own accounting policies to manipulate profits, whitewash statements and other financial fraud cases often occur. This paper first elaborates the meaning of accounting policy and the connotation of the choice of accounting policy. Based on this, it summarizes several prominent problems in the choice of accounting policy of our country, and then analyzes the reasons for the existence of the problem and puts forward the corresponding preventive solution.