对我国上公司会计政策选择探讨定稿.docVIP

题 目对我国上市公司会计政策选择的探讨 英文题目Discussion on the choice of accounting policy in China listing Corporation 院 系 会计学院 专 业 会 计 学 姓 名 班级学号 指导教师 二零一三年五月摘 要 上市公司会计政策的选择指的是公司的上级领导部门根据公司的整体环境和目标，按照公司每年设定的经营管理的目标，并且在已经确定的可以进行选择的范围里，对能够使用的会计程序、方法进行对比然后确定最佳会计核算所采用的具体方法 关键词：上市公司；会计政策的选择；加强监管 ABSTRACT Listing Corporation accounting policy choice refers to the companys supervisor department according to the overall environment and the goal of the year, according to the company set the goal of management, and have been identified in the can select ranges, then compared to determine the best process the accounting method of accounting procedures, methods can be used. It is the company through a variety of standard accounting law on the accounting policy choice, mainly in order to achieve the companys goals. The economy of our country market to continue to move forward, the companys day-to-day business has become more and more varied, the financial information quality will also be with the accounting policy choice. The listing Corporation accounting policy choice is not only focuses on the various accounting theory, accounting information, or basic conditions, is an important aspect of present accounting uses and effectiveness. In other words, is a good choice of the accounting policy, the healthy development of related directly with the companys financial information quality and corporate. Listing Corporation accounting policy choice is good or bad and its impact will be more extensive than the general enterprises. Therefore, it is necessary to select the status and problems of listing Corporation accounting policy analysis, and then find out the reasons more deeply according to the problems, then the listing Corporation accounting policy choice of questions to find out the suggestions and Countermeasures to solve, to our country the listing Corporation accounting policy choice