会计政策选择是每一个公司必须面临的问题，它的选择会使企业产生不同的会计信息结果，具有广泛的经济结果，而公司利用会计政策进行赢余管理的现象也十分严重，特别是上市公司，为了逃避市场监管实现有剩的经济现象，采取“上有政策，下有对策”的与政府监管部门和其他利益相关者博弈斗争，而现阶段我国的国情使上市公司会计的政策选择水平仍滞留在低层次上，在上市公司中，因而也出现了各种各样的现象，我国的会计政策、准则很难适应现阶段经济改革的飞速发展，会计是任何社会发展至关重要的，而如何不断完善我国上市公司会计政策选择，是我们必须要面临和值得探讨的课题。关键词：会计政策，会计现象，会计政策选择，会计对策，健全法律，加深监管
热心网友
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on a primary level due to our national conditions。 Varity of problems are found in listed companies, which implies the out-of-date of our accounting policies & principles comparing to the booming economy。 Accouting plays a crucial role in social development。 We will confront and have to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。