摘要
通过对我国钢铁行业38家上市公司会计政策选择实证研究发现,钢铁类上市公司在遭受金融危机严重冲击的背景下,存在着利用会计政策选择作为盈余管理手段以及会计政策选择内容单一等问题。为更好地规范企业会计政策选择行为,应加快构建高质量的会计准则体系,规范会计政策选择披露,加强对企业会计人员的教育,提高会计人员的素质,确保企业会计政策选择的合理性。
The research on accounting policy choice of 38 listed companies in China＇s steel industry shows that there exist some problems in steel listed companies when suffering serious impact from financial crisis such as surplus management means by accounting policy choice, and simple content of accounting policy choice. Hence, we should construct qualified accounting principle system, regulate disclosure of accounting policy choice, increase education for accounting personnel to improve their quality, and guarantee rationality of accounting policy choice.
出处
《商业经济》
2010年第14期86-88,共3页
Business & Economy
关键词
钢铁行业
上市公司
会计政策选择
实证分析
steel industry, listed company, accounting policy choice, empirical analysis
