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会计政策指企业为编制财务报表而对会计原则、会计方法和会计程序的选用所作的决定,我国对会计政策选择的研究时间较短,而且规范性的研究较多,实证的方法较少。在研究过程中,我国学者借鉴了西方国家的会计选择理论,同时结合我国的实际情况,提出了一些适合我国国情的观点。我国会计政策选择的动机更多是出于操纵利润与粉饰报表的目的。我国上市公司存在着包括通过利用计提减值准备的手段操纵会计利润的盈余管理行为。
Accounting policies refer to the decisions made by the enterprises for the selection of accounting principles, accounting methods and accounting procedures for the preparation of financial statements. The research on accounting choice in our country is relatively short in time, and there are more normative studies and less empirical methods. In the process of the study, Chinese scholars borrowed the accounting choice theory of western countries, and combined with the actual situation in our country, put forward some views that fit our national conditions. The motive of China’s accounting policy choice is more for the purpose of manipulating profits and whitewashing statements. China’s listed companies exist, including the use of accrual by means of impairment of accounting profit manipulation of earnings management.