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为了顺应世界经济的发展潮流,我国的企业应当选取合适的会计政策。2006年,我国财政部颁布新的企业会计准则。随着新会计制度的相继出台,为企业创造了自主选择会计政策的合理空间。恰当合理的会计政策可以保证企业的会计信息真实公允,然而,企业会计政策的选择往往依赖于会计从业人员的职业判断,在此期间就会产生很多问题,各种财务舞弊案件时有发生。文章在分析会计政策选择主要存在问题的基础上,提出具体的应对策略,以供参考。
In order to conform to the development trend of the world economy, our country’s enterprises should select appropriate accounting policies. In 2006, China’s Ministry of Finance promulgated new corporate accounting standards. With the new accounting system has been introduced, for enterprises to create an independent choice of accounting policy reasonable space. Appropriate and reasonable accounting policies can ensure that the accounting information of the enterprise is true and fair. However, the choice of accounting policies often depends on the professional judgment of accounting practitioners. During this period, many problems will arise, and various cases of financial fraud occur from time to time. Based on the analysis of the main problems existing in the choice of accounting policies, the article proposes specific strategies for reference for reference.