淺析我国会计政策的选择.docVIP

目 录内容摘要··························关键词····························一、会计政策选择的本质····················(3)(一)会计政策产生的原因及客观必然···············(3)（二）影响会计政策选择的因素··················(4)二、我国企业在会计政策选择中存在的问题·············(5)（一）企业利用会计政策的选择来操作利润·············(5)（二）企业会计政策选择不能真实反映企业的财务状况和经营成果····(5)（三）企业治理结构存在缺陷········ ··········(5)（四）会计政策选择的空间较大··················(5)（五）会计人员的地位及职业判断能力不容乐观···············(5)四、解决我国会计政策选择存在问题的对策················(5)（一）进一步完善企业会计制度和会计准则···············(5)（二）进一步完善公司治理结构·················(6)（三）健全法制建设，明确利润操纵行为的相关法律责任············(6)（四）加强会计人员职业道德教育，提高会计人员的素质···········(7)参考文献·························