论文部分内容阅读
由于会计政策选择对会计数据呈现、上市公司发展走向、社会经济进步起到了越来越大的作用。因此,公司必须把会计政策选择放在一个十分重要的位置,中和许多因素而进行正确的选择。但是目前企业在进行会计政策选择时遇到的问题越来越多,因此本文从会计政策的必要性、选择的动因入手,分析了目前上市公司在进行会计政策选择时遇到的问题,并提出了相应的解决措施。
Due to the selection of accounting policies, accounting data are presented, the development trend of listed companies and social and economic progress have played an increasingly important role. Therefore, the company must put the choice of accounting policy in a very important position, and make many correct choices in the light of many factors. However, at present, the problems encountered by the enterprises in the choice of accounting policies are more and more. Therefore, this article starts with the necessity of accounting policies and the motivation of the choice, and analyzes the problems that the listed companies encounter in the choice of accounting policies. The corresponding solution.