我国企业会计政策选择存在的问题及对策

The Problems and Strategies of Accounting Policy Choice in Chinese Enterprises

当前,我国企业会计政策选择存在的问题,主要体现在企业在会计政策的选择上存在不公允性和较大的随意性;会计的相关法律法规体系不够完善和协调;在会计政策选择的规范上,存在着监管不力的现象;在会计政策选择的效果上,大部分企业没能达到整体优化的目的等方面。政府应进一步完善企业会计制度和会计准则,进一步完善公司治理结构,健全法制建设,加大执法力度,明确利润操纵行为的相关法律责任,同时,加强会计人员职业道德教育,提高会计人员的素质。

Now the main problems are non-fairness and casualness in Chinese accounting policy choice, imperfection and inconsistency in related legal and regulation system, weak supervision in standard, and inability to reach the aim of overall optimization in effect. The government should further improve accounting system and principles, company governance structure, legal construction, enforcement and relevant legal responsibility of profit manipulating act, in addition, increase education of professional ethic and quality education.