中小企业上市公司会计政策选择问题研究

The Study of Accounting Policy Selection of Small and Medium-sized Enterprises

正确选择会计政策,提高会计信息质量,是会计工作的一项重要内容。不同的会计政策会产生不同的会计信息,会使企业的利益相关者产生不同的决策,进而对社会资源分配产生影响。本文介绍了中小企业板上市公司会计政策的选择情况,分析了其中存在的问题,并有针对性的提出了一些解决办法,希望能给同类公司提供借鉴,从而提高中小企业上市公司会计业务的处理水平。

The right choice of accounting policies and improving the quality of accounting information are important parts of accounting work. Different accounting policies produce different accounting information, which can make different decisions for the stakeholders of the enterprise, and thus influence the distribution of social resources. This paper introduces the small and medium-sized enterprise board listed companies accounting policy choice situation, analyzed the existing problems, and puts forward some targeted solutions, hoping to provide reference for the similar company, thus improve the level of small and medium-sized enterprises listed companies accounting business processing.