刍议上市公司会计政策选择与会计信息披露

Discussion of the Accountant Policy Choice and the Information Disclosure of Listed Companies

随着会计政策选择的空间不断增大,会计政策选择出现的问题越来越多。如何规范上市公司会计政策的选择,提高上市公司的信息披露质量成为人们探讨的一个重要内容。本文从我国上市公司会计政策选择的现状入手,进一步分析会计政策选择对信息披露的影响,对于促进上市公司合理选择会计政策、维护资本市场的健康运转有一定的借鉴意义。

With the space of the accounting policy increasing constantly, more and more questions have arisen in choosing accounting policy. How to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into. This article starts with our country＇s listed companies accounting current situation, analyzing the impact on disclosure of information further.