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会计政策的选择是指企业在进行日常会计核算时所应遵循的相关具体准则及所采纳的具体会计方法。国家财政部门根据各个行业及企业所处的具体经济环境不同,而制订出诸多会计政策供企业选择。客观的讲企业会计政策选择都具有一定的动机,同时也会影响到不同利益集团的既得利益。本文将通过对一些上市公司及中小企业会计政策选择的分析,进而分析企业会计政策选择的动机,并提出规范企业会计政策选择的对策。
The choice of accounting policies refers to the specific criteria and the specific accounting methods adopted by the enterprises in conducting routine accounting. According to the specific economic environment in which various industries and enterprises are located, the state finance department formulates a number of accounting policies for enterprises to choose from. Objectively speaking, the choice of corporate accounting policies have certain motives, but also affect the vested interests of different interest groups. This article will analyze the choice of some accounting policies of listed companies and small and medium-sized enterprises, and then analyze the motivation of the choice of accounting policies and put forward the countermeasures to regulate the choice of accounting policies.