上市公司异质性会计策略与其信贷融资能力的相关性  

On Correlation between Heterogeneous Accounting Strategies and Credit Financing Ability of Listed Companies

作　　者：龚淑娟 Gong Shujuan(Minnan Institute of Technology,Quanzhou 362700,China)

机构地区：[1]闽南理工学院,福建泉州362700

出　　处：《黑河学院学报》2020年第5期49-51,共3页Journal of Heihe University

摘　　要：会计准则的推出为上市公司在进行会计战略选择上具有更多的可能性,上市公司根据企业自身发展情况与市场经济变化不同时期的特点,选择相对应经营的会计发展策略,确保企业内部公司运行的会计信息公允性、真实性。上市公司在选择不同会计策略发展时,对其信贷融资能力也有不同影响。上市企业在经营管理过程中要禁止职权滥用,对会计策略进行正确选择。在科学合理化的选择范围内,加强公司内部财务工作,同时,完善管理中监管的控制机制,将上市公司会计策略更加完善化发展。The introduction of accounting standards makes listed companies have more possibilities in choosing accounting strategies.According to the development situation of enterprises and changing characteristics of market economy at different periods,listed companies can choose the corresponding accounting development strategies to ensure the fairness and authenticity of accounting information in the operation of internal companies.Different accounting strategies listed companies choose will have different influences on their credit financing ability.In the process of operation and management,listed enterprises should prohibit abuse of authority and choose proper accounting strategies.In order to perfectly develop accounting strategies,listed companies,should,in the range of scientific and reasonable choice,strengthen the internal financial work and improve the regulatory control mechanism in management.

关 键 词：上市公司 会计策略 信贷融资 恶性增资 

分 类 号：F832.4[经济管理—金融学]