我国上市会司的会计选择主要是为了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,准则制定部门应谨懊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 of the listed companies in our country mainly for the purpose of conveniently issuing shares to the public to raise funds and so on, but this kind of choice is not yet standardized at present, and there are some common phenomena such as the use of accounting policy to manage earnings. Therefore, the development of accounting standards must be gradual. The norm-setting department should regret giving corporate accounting options and at the same time create a good corporate governance environment so as to standardize accounting policy choices.