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以新企业会计准则为核心的会计体系赋予了企业一定的会计政策自主选择权,由此产生了选择空间,选择对自己有利的会计政策也成为必然。本文首先对会计政策及会计政策选择作概念界定,然后通过对作为样本的沪市房地产上市公司的非货币性资产交换业务会计政策选择的描述和分析,力图揭示我国房地产上市公司会计政策选择现状,最后针对会计政策选择所反映的问题提出建议。
The accounting system with the new accounting standards as the core endows enterprises with an independent choice of accounting policy. This has created a space for choice and has made it inevitable to choose an accounting policy that is beneficial to itself. This paper firstly defines the accounting policy and the choice of accounting policy, then tries to reveal the status quo of the accounting policy choice of listed real estate companies in our country through the description and analysis of the accounting policy choices of non-monetary asset exchange business of real estate listed companies in Shanghai, Finally, we put forward some suggestions on the problems reflected in the choice of accounting policies.