上市公司会计政策选择的原因分析

• 作 者: 宋颖霞 杨龙
• 机 构: 辽宁节能投资控股有限公司财务部,交通银行沈阳分行,
• 出 处: 理论界
• 发表日期: 2008年09期
• 关键词: 会计准则 会计信息

财务会计的目标在于向外部会计信息使用者提供决策有用的信息,但在现有的以会计准则为会计政策规范主体的模式下,对某一经济事项的会计处理有多种备选的会计处理方法,为企业进行会计政策选择留下了一定的回旋余地和选择空间。可以说,企业会计政策选择贯穿于企业从确认到计量、记录、报告诸环节构成的整个会计过程,会计的过程其实就是会计政策选择的过程。

The goal of financial accounting is to provide external accounting information users with useful information for decision making. However, under the existing model of accounting standards as the main body of accounting policies, there are many alternative accounting treatments for the accounting of certain economic matters Method, leaving some room for maneuver and choice for enterprises to choose accounting policies. It can be said that the choice of accounting policies throughout the enterprise from the confirmation to the measurement, records, reports the entire process of accounting for the formation of the accounting process, the accounting process is actually the choice of accounting policies.