新会计准则体系下会计政策选择的思考

Thoughts on the Choice of Accounting Policy under New Accounting Standards System

企业选择会计政策的动因是:规避市场管制动机;纳税动机;追求管理者自身利益动机。新会计准则体系下会计政策选择存在的问题是:对于投资性房地产来说,成本模式计量同原来相比基本没有变化,而如何运用公允价值就成为一个非常关键的问题;对于企业存货来说,发出存货计价方法不同,对企业财务状况、盈亏情况会产生不同的影响。进一步完善会计准则的相关建议:要加强企业内部控制建设;对公允价值做出明确具体的规定;需要加强审计监督的作用;应加强我国市场环境的法制建设,建立健全管理机制。

The reason for enterprise to choose accounting policy is to avoid the motivation of market regulation,taxation and pursuing personal interest of management. The problems existed in the choice of accounting policy under new accounting standards system is that for investment property,the present measurement of cost pattern is as same as the previous one. While how to apply fair value has become a key. For business inventories,the specific identification of inventories issuing will have difference influence on the enterprise's financial situation,profit and loss. This paper puts forward suggestions on how to perfect accounting principles including:reinforcing the internal control construction of the enterprise,defining fair value clearly,strengthening the function of auditing supervision,the legal construction of market and establishing comprehensive management mechanism.