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在市场经济条件下,企业作为市场主体拥有了较大的会计政策选择权。企业拥有会计政策选择权的初衷是让企业能真实客观地反映企业财务状况和经营成果,但实际上却构成了管理当局谋取不当利益的手段,加剧了会计信息失真,产生了不良的经济后果。新会计准则遏制了盈余管理,但也给企业通过会计政策选择提供新的盈余管理空间,文章通过分析企业会计政策选择的动因,提出从利益相关者视角提高企业会计政策选择公允性的对策。
Under the condition of market economy, the enterprise as the main body of the market has a larger choice of accounting policies. The original intention of the enterprise to have the option of accounting policy is to enable the enterprise to truly and objectively reflect the financial status and operating results of the enterprise, but in fact it constitutes a means by which the management authority can make improper profits, aggravating the distortion of accounting information and having adverse economic consequences. However, it also gives enterprises a new margin management space through the choice of accounting policies. By analyzing the motivation of the choice of accounting policies, the article puts forward the countermeasures to improve the fairness of accounting choices from the perspective of stakeholders.