我国上市公司会计政策选择研究

摘要

The related accounting standards, the incompleteness of the system and flexibility make the listed company has the space of choice of accounting policy. So it is important to recognize, on the one hand, that the listed company can choose more appropriate accounting policies according to their production and operation objectives and characteristics to ensure that the accounting information true and fair. On the other hand, the new accounting standards increase the possibility which conclude earnings management of listed companies, statements whitewash and even of profit manipulation by the use of choice of accounting policy. The paper analyses the problem of choice of accounting policy in Chinese listed companies, and provides some related polices.%会计准则、制度的不完备性和灵活性使上市公司有了进行会计政策选择的空间，一方面上市公司可以根据其生产经营目标和特点选择更适宜的会计政策，以保证会计信息的真实与公允，另一方面，新会计准则增加了上市公司利用会计政策选择进行盈余管理、报表粉饰甚至利润操纵的可能性。分析了我国上市公司会计政策选择的现状及问题，并提出相关政策建议。