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不同的会计政策会产生不同的会计信息,导致企业利害关系集团不同的利益分配结果和投资决策行为,进而影响社会资源的配置效率和结果。因此,规范上市公司的会计政策选择成为了人们探讨的一个重要内容。必须规范我国上市公司会计政策选择的途径:1、加强法制建设,完善相关法律法规;2、进一步完善会计准则,缩小会计政策选择的空间;3、对管理当局的报酬以长短期激励相结合;4、完善企业治理结构,健全企业内部约束机制。
Different accounting policies will produce different accounting information, resulting in different interest distribution results and investment decision-making behaviors of the interest groups in the enterprise, thereby affecting the allocation efficiency and result of social resources. Therefore, to regulate the choice of accounting policies of listed companies has become an important part of the discussion. We must standardize the ways of the accounting policies of listed companies in our country: 1, strengthen the legal system construction, improve the relevant laws and regulations; 2, further improve the accounting standards to narrow the choice of accounting policies; 3, the management of remuneration combined with long- 4, improve corporate governance structure, improve the internal restraint mechanism.