我国上市公司会计政策选择现状及其对策研究

我国上市公司会计政策选择现状及其对策研究
 
摘要：目前，就我国上市公司会计政策选择的现状来看，会计政策的可选择性虽为我国上市公司在资本市场的发展提供了有利条件，但与此同时也引发了很多问题。实际工作中，1些上市公司采取“上有政策，下有对策”操纵利润、粉饰报表的手段与政府监管部门和其他利益集团博弈斗争，不同程度的存在着滥用会计政策进行操纵的情况。本文拟采用1般规范研究方法，通过理论联系实际来展开研究。首先，从我国上市公司会计政策选择现状出发，总结我国上市公司会计政策选择本质特征；其次，着重分析在我国现有国情下，上市公司会计政策选择行为与动机；最后，就优化我国上市公司会计政策选择问题提出几点针对性建议。从而，为我国上市公司有效规范会计政策选择行为，合理进行会计政策选择提出1些建议。

关键词：会计政策；会计政策选择；利润操纵；会计规范

The Study of Chinese Public Companies’ Accounting Policy Choosing Status Quo and Countermeasures
 
Abstract: At present, the alternative character of accounting policy brings advantages as well as a lot of problems for the development of our public companies in the capital market, as far as its choosing status quo in China is concerned. In actual work, some of the public companies adopt the way of “finding the countermeasure based on the policy” to control profits, veil files and go against the government auditing offices and other interest groups. They abuse the accounting policies at implementation in different extents. In the thesis, this topic will be researched using the canonical way of study, combining theory and practice together. At first, It makes a conclusion on the characteristics of the Chinese public companies’ accounting policy choosing, based on the status quo; The second, It deeply analyzes the Chinese Public Companies’ action and motivation of choosing accounting policies under current national conditions; At last, It raises several pertinent suggestions on the issue of public companies accounting policy choosing in China. In this way, it provides references for public companies of China to regulate the choosing actions more efficiently and choose the accounting policy more properly.

Key words: Accounting Policy; Accounting policy choice; Profit control; Accounting Criterion 您可以访问中国科教评价网（www.NsEac.com）查看更多相关的文章。