| 企业会计政策选择问题探析 |
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| 引用本文： | 杨卫东. 企业会计政策选择问题探析[J]. 佛山科学技术学院学报(社会科学版), 2008, 26(4): 57-60 |
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| 作者姓名： | 杨卫东 |
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| 作者单位： | 佛山南海桂城职业技术学校,财会科,广东,佛山,528200 |
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| 摘 要： | 合理、公允的会计政策能够真实反映企业的财务状况、经营成果，满足使用者的信息需求。但目前我国企业会计政策选择存在会计规范体系尚不够完整和协调、缺乏会计政策选择意识、会计政策选择没能达到整体优化和利用会计政策选择等手段操纵会计利润等方面的问题。解决对策包括：完善会计制度和会计准则、加强对企业会计人员的教育、注重企业会计政策选择效果的整体优化和完善会计信息质量监管制度，进一步提高会计信息质量水平等。
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| 关 键 词： | 企业 会计政策 会计政策选择 |
A Study of the Choices of Accounting Policies in Enterprises |
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| YANG Wei-dong. A Study of the Choices of Accounting Policies in Enterprises[J]. Journal of Foshan University(Social Science), 2008, 26(4): 57-60 |
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| Authors: | YANG Wei-dong |
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| Affiliation: | YANG Wei-dong (Finance Section, Guicheng Polytechnic School, Foshan 528000, China) |
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| Abstract: | Reasonable and fair accounting policies meeting users' information needs can truly reflect the financial status and business results.But the imperfect and inconsistent accounting criterion system lacking awareness and global optimization of the policies and manipulating accounting profits by means of accounting policies still exist in the options of our national enterprises.This paper aims at studying and analyzing the issues existing in the accounting policies by means of the situation of economic environm... |
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| Keywords: | enterprises accounting policies the choices of accounting policies |
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