浅析上市公司会计政策的虚假变更

An analysis on the artificial change in the accounting policy of the listed Company

会计政策选择是影响企业财务信息质量的一个重要方面。本文对上市公司会计政策变更进行分析 。

The choice of the accounting policy is one of the important factors affecting the accounting information quality of a business.The article gives an analysis on the change in the accounting policy in a listed company, and explains that the purpose of such change in the accounting policy is to control the profits.