投资性房地产会计政策选择因素分析——以上海豫园股份有限公司为例  

Analysis of the Factors of Accounting Policy Selection for Investment Real Estate——Taking Shanghai Yuyuan Incorporated as an Example

作　　者：吴诗琪 WU Shi-qi(Chongqing University of Technology,Chongqing 400050,China)

机构地区：[1]重庆理工大学,重庆400050

出　　处：《中小企业管理与科技》2021年第16期164-165,共2页Management & Technology of SME

摘　　要：会计政策的选择是指在国家规定的会计政策范围内,企业可以根据自身发展情况,选择适合企业的会计政策。企业开展会计政策选择的原因包括2个方面:第一是方便企业核算和解决企业在经营中遇到的问题,第二是满足各利益相关群体的需求。上市公司选择不同的会计政策,既有利于形成与企业经营特色相关的会计核算系统,也有利于管理者更好地规划企业发展方向。The accounting policy selection means that within the scope of accounting policy stipulated by the state,enterprises can select the accounting policy suitable for enterprises according to their own development condition.There are two reasons for enterprises to select accounting policy.The first is to facilitate enterprises to calculate and solve the problems encountered in the operation of enterprises.The second is to meet the needs of various stakeholders.The selection of different accounting policies of listed companies is not only beneficial to the formation of an accounting system related to the business characteristics of the enterprises,but also beneficial to the managers to better plan the development direction of the enterprises.

关 键 词：投资性房地产 会计政策选择 公允价值计量模式 成本计量模式 

分 类 号：F299.23[经济管理—国民经济]