我国上市公司会计政策选择探析

Exploration in the accounting policy choice adopted by the listing companies in China

我国上市公司的会计选择主要是为了能在证券市场上市,能方便地向公众发行股票筹集资金等,但这种选择目前还不够规范,存在着利用会计政策选择进行盈余管理等普遍现象。所以会计准则的制定必须循序渐进,准则制定部门应谨慎赋予企业会计选择权,同时,创造良好的公司治理环境,从而规范会计政策选择。

The accounting choice for many companies in China can be attributed in target to the fulfillment of listing in stock market, and of collecting capital by means of distributing shares toward the public. Such a choice is not yet so standardized at present, and a general phenomenon indicates that quite a few companies are making use of accounting policy choice to do surplus management. In this sense, any regulation on accounting standard should be drafted in a step - by - step principle, and the department responsible for regulation drafting should confer the companies with accounting choice right in a cautious way. At same time, a good environment for company management is also necessary to regulate the choice in accounting policies.