會(huì)計(jì)政策選擇是每一個(gè)公司必須面臨的問題，它的選擇會(huì)使企業(yè)產(chǎn)生不同的會(huì)計(jì)信息結(jié)果，具有廣泛的經(jīng)濟(jì)結(jié)果，而公司利用會(huì)計(jì)政策進(jìn)行贏余管理的現(xiàn)象也十分嚴(yán)重，特別是上市公司，為了逃避市場(chǎng)監(jiān)管實(shí)現(xiàn)有剩的經(jīng)濟(jì)現(xiàn)象，采取“上有政策，下有對(duì)策”的與政府監(jiān)管部門和其他利益相關(guān)者博弈斗爭(zhēng)，而現(xiàn)階段我國(guó)的國(guó)情使上市公司會(huì)計(jì)的政策選擇水平仍滯留在低層次上，在上市公司中，因而也出現(xiàn)了各種各樣的現(xiàn)象，我國(guó)的會(huì)計(jì)政策、準(zhǔn)則很難適應(yīng)現(xiàn)階段經(jīng)濟(jì)改革的飛速發(fā)展，會(huì)計(jì)是任何社會(huì)發(fā)展至關(guān)重要的，而如何不斷完善我國(guó)上市公司會(huì)計(jì)政策選擇，是我們必須要面臨和值得探討的課題。關(guān)鍵詞：會(huì)計(jì)政策，會(huì)計(jì)現(xiàn)象，會(huì)計(jì)政策選擇，會(huì)計(jì)對(duì)策，健全法律，加深監(jiān)管

熱心網(wǎng)友

The adoption of different accounting policy is a issue that every company encounters。 Different selection results in defferent accounting information outcome, and subsequently, varied econimical subsequence。 Profit manipulation is quite serious phenomenon especially among public-listed companies。 To avoid supervision and fabricate profits, those companies games with regulatory agencies and other interest parties -- just like what we called "where there is a policy, there is a counter-policy"。 The adoption of accounting policy still remains on a primary level due to our national conditions。 Varity of problems are found in listed companies, which implies the out-of-date of our accounting policies & principles comparing to the booming economy。 Accouting plays a crucial role in social development。 We will confront and have to discuss these issues to improve the adoption of accounting policy for public-listed companies。