医药类上市公司会计政策选择研究  

Research on Accounting Policy Choices of China's Pharmaceutical Listed Companies

作　　者：彭爱群[1] 石盈芳[1] 蒋盼盼 

机构地区：[1]江苏大学会计系 [2]江苏省兴化市德美康复医院

出　　处：《财务与金融》2014年第5期33-36,共4页Accounting and Finance

摘　　要：会计政策选择能否恰当,直接影响着企业所提供的会计信息质量,进而影响外部信息使用者的决策。文章以沪深两市医药类上市公司2011到2013连续三年的会计年报的数据为样本,统计分析了医药类上市公司会计政策的选择情况和存在的问题,对规范医药类上市公司会计政策选择提出了相关对策。Whether accounting policy choices are made properly results the qualities of accounting information, and influences the decisions madeby external information. This paper use the data of three consecutive years’ Annual Reports, from 2011 to 2013 of pharmaceutical listed companies in the Shenzhen and Shanghai Stock Exchange issued to analyze current situation and existing problems in accounting policy choice of pharmaceutical listed companies, and then countermeasures are proposed.

关 键 词：医药类上市公司 会计政策选择 对策 

分 类 号：F234[经济管理—会计学]