中国上市公司会计政策选择研究

中国上市公司会计政策选择存在很多问题,主要有：选择权的失衡及存在机会主义倾向选择的随意性大且形式单一,未实现整体利益的最大化。由于诸多因素的存在,会计政策的选择行为是必然存在的,如果不采取措施加以防范,上市公司利用会计政策进行盈余管理在所难免。对于会计政策,关键是防止过度滥用,尽量减少诱发滥用的动机,规范其选择行为。

Research on the accountant policy choice of the listed company in China

Chinese listed company accountancy the policy choice exists a lot of problems,mainly having:The option is out of balance and exists the opportunism tendency choice at will sex is big and the form one,did not carry out the whole benefits to maximize.Because of the existence of many factors,the choice behavior of accountancy’s policy is inevitable and existent,if don’t adopt the measure to take in to guard against,the listed company makes use of accountancy’s policy to carry on the surplus management unavoidable.For accountancy’s policy,the key is to keep excessiveness from abuse,the motive that reduce to induct to abuse as far as possible,norm it chooses the behavior.