基于上市公司的会计政策选择研究

Study on Accounting Policy Choice Based on Listing Corporation

目前,随着社会经济的快速发展,上市公司在数量与规模等方面均有着较快的增长与发展,为了积极发挥企业的会计功能,要注重其会计政策选择,在此基础上,企业会计信息才能够具有准确性、完整性与真实性。现阶段,上市公司的会计政策选择中存在诸多的问题,急需解决,因此,本文研究了上市公司会计政策选择的必然性、现状、问题及原因,同时提出了上市公司会计政策选择的规范性对策,旨在促进公司的稳步发展。

At present, with the rapid development of social economy, listed companies grow and develop rapidly in terms of quantity and scale. In order to play an active role in the accounting functions of enterprises, the accounting policy choice should be focused on. Based on this, the enterprise accounting information can be accurate, integrated and real. At the present stage, many problems existed in listed companies accounting policy choice and need to be solved. Therefore, this paper studies the necessity, current situation, problems and causes of the accounting policy choice of the listed company. At the same time, the normative countermeasures are put forward, aiming to promote the company＇s steady development.