完善煤炭上市公司会计政策选择的思考

我国新会计准则体系对公司会计政策选择缺乏细化标准,为了保证会计信息的质量,参照注册会计师独立审计准则对会计政策选择的规定,按照公司股东大会、董事会、监事会、管理层以及会计人员在财务报告中所承担的会计责任,分级确定会计政策选择的主体及其职责.强化政府监管,进一步完善公司会计政策选择的硬约束机制.

Improving the accounting policy choices of the coal public company

China's new accounting standards system is short of detailed standards for the company's accounting policy choices.In order to ensure the quality of accounting information,refer to the company's accounting policy choices of the independent auditing standards for the certified public accountants,and according to the accounting responsibility of the shareholders' meeting,board of directors,the board of supervisors,management and accounting personnel confirmed in the financial report,the subjects and their dut...