上市公司会计政策选择分析

随着新企业会计准则的实施,上市公司会计政策有了较大的可选择空间。同时,也必须认识到,上市公司一方面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。应控制会计政策的滥用,使企业会计政策选择剩余权不宜过大;健全上市公司的内部监控机制;完善上市公司会计准则。

Analysis on Accounting Policy Choice of Listed Companies

With the implementation of new accounting standards,there is larger space to choose for accounting policy of listed companies.Therefore,listed companies can choose more proper accounting policy according to their business objective and characteristics to guarantee the truthfulness and fairness of accounting information.Meanwhile,new accounting standards increase the possibility that listed companies apply accounting policy choice to surplus management,accounting for growth and even profit manipulation.Hence,we should control the misuse of accounting policy to decrease the surplus right of accounting policy choice and promote internal supervising system and accounting standards of listed companies.