企业会计政策变更相关问题分析

Relevant Issues on Accounting Policy Change of Enterprises

当前,我国企业会计政策变更存在的问题主要表现在:会计政策变更不够规范,会计制度、会计准则的灵活性大;相关法律体系不够健全,监管部门的监管不及时,处罚力度不够。我国应进一步完善企业会计制度、会计准则和相关法律法规体系,建立职责清晰的监管体系,加大监管处罚力度,充分发挥注册会计师的审计监督作用,进一步完善公司治理结构和企业信息披露制度,为会计政策变更的可操作性、客观性和公正性提供直接依据。

Now,in accounting policy change in China,the main problems are that accounting policy change is not standard,accounting system and standard not flexible,relevant legal system not perfect,supervision behind time,and punishment not strict.Therefore,we should improve enterprise accounting system,standard,and related laws and regulations,build clear and definite supervision system,increase supervision and punishment,play the role of CPA,and improve the systems of corporate governance and information disclosure to provide operable,objective,and impartial principles for accounting policy change.