| 浅析会计政策选择存在弊端及防范措施 |
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| 引用本文： | 李瑞岭.浅析会计政策选择存在弊端及防范措施[J].河北能源职业技术学院学报,2006,6(2):45-46. |
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| 作者姓名： | 李瑞岭 |
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| 作者单位： | 河北滦县财政局,河北唐山063700 |
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| 摘 要： | 会计政策的选择是国家赋于企业的一项选择权，其目的是提高国家会计制度的统一性和企业会计信息的质量。在会计监管不力的情况下，这种企业会计政策选择权往往会被企业滥用，非但不能提高会计信息的质量，反而会为企业操纵利润、人为控制会计信息提供合法手段。
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| 关 键 词： | 企业 会计政策 选择 |
| 文章编号： | 1671-3974（2006）02-0045-02 |
| 收稿时间： | 2006-04-28 |
| 修稿时间： | 2006年4月28日 |
The Brief Analysis on the Existing Disadvantages and Precaution Measures in the Choice of Accountancy's Policy |
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| LI Rui-ling.The Brief Analysis on the Existing Disadvantages and Precaution Measures in the Choice of Accountancy''''s Policy[J].Journal of Hebei Energy Institute of Vocation and Technology,2006,6(2):45-46. |
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| Authors: | LI Rui-ling |
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| Institution: | LI Rui-ling |
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| Abstract: | The choice of accountancy's policy is an option that the nation gives a business enterprise,and its purpose is to enhance the unification of national accounting system and the quality of the business enterprise accountancy's information.Under the circumstance that accountancy takes a disadvantageous charge,this kind of business enterprise accountancy's policy option usually will be abused by the business enterprise.In that case,this option can't raise the quality of accountancy's information;on the contrary,it will provide legal means to manipulate profits and control artificially accountancy's information. |
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| Keywords: | business enterprise accountancyg policy choice |
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