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会计政策是企业在遵守会计法规前提下的一种选择,是在会计法规的统一规范下结合企业实际情况对会计法规规定的具体应用。会计政策的选择会涉及企业相关者的经济利益,因而,众多企业会通过对会计政策的选择来实现自己公司利益的最大化,尤其是上市公司。文章概括介绍了会计政策的含义,分析了会计政策选择存在问题的原因,对上市公司会计政策选择方面存在的问题进行了探讨,并对如何解决这些问题提出了一些建议。
Accounting policy is the enterprise under the premise of compliance with accounting regulations under the premise of a combination of accounting rules under the unified standard combined with the actual situation of the accounting regulations for the specific application. The choice of accounting policies will involve the economic interests of the enterprise stakeholders. Therefore, many enterprises will maximize their own interests through the choice of accounting policies, especially the listed companies. The article summarizes the meaning of accounting policy, analyzes the reasons for the existence of accounting policy choice, discusses the problems existing in the choice of accounting policy of listed company, and puts forward some suggestions on how to solve these problems.