自发性会计政策变更处理方法的缺陷及改进

Defect and Improvement on the Method of Voluntary Accounting Policy Changing

我国企业自发性会计政策变更要求企业使用追溯调整法进行会计处理,但在现实中,自发性会计政策变更的会计处理暴露出许多不足之处。为了改进自发性会计政策变更的会计处理方法,引入国际会计准则中的当期确认法是一个较为可行的选择。当期确认法将会计政策变更的累积影响数作为当期利润表的一个项目列示,同时,追溯计算以前各期净收益和每股收益,而不重编会计报表,也不对以前期间的会计报表重新表述。

The enterprises usually carry out voluntary accounting policy changing by the method of trace -back adjustment in accountant dealing in China,But there are some defects in the method. It is feasible to choose the method of affirmance at the same term from the International Accountant Standard Committee. In the method ,the cumulate effection numerical value of accounting policy changing is listed as an item on the profit statement. at the same time,calculate the net earnings and earnings per share in former periods,neither workout accounting statements nor redeclare the former accounting statements.