企业会计政策选择是把双刃剑

On Dual Characters of Corporate Accounting Policy Choice

我国确立企业会计政策选择经历了一段从无到有、不断调整的过程。而今企业会计政策选择的范围显现出扩大的趋势 ,伴随它的是企业利用会计政策选择进行盈余管理甚至利润操纵的可能性的大大加强。对此 ,如何正确认识企业会计政策选择显得至关重要。事实上企业会计政策选择的存在有着客观必然性 ,它对高质量的会计信息来说是把双刃剑。对待企业会计政策选择关键在于如何实现趋利避害 ,发挥其有利一面的同时 ,尽量减少其被误用和滥用的可能。

Corporation accounting policy choice in China has experienced unceasing adjustment and is in existence now. During the adjustments on the space of choice, corporations have more chance to manage or manipulate its earnings, with the space tends to be enlarged. In this circumstance, it is crucial to have proper understanding on the accounting policy choice. As a matter of fact, the emergence of the choice is inevitable,and it has both positive and negative effects on high-quality accounting information. Therefore, the most important thing we should do is to take great advantages of it as well as to lessen its ill effects.