I会计政策的选择对我国上市公司收益的影响分析摘 要对于同一项会计业务，采取的会计政策不同，给会计主体带来的经济效果是截然不同的，这势必会对公司的收益造成影响，进而作用到决策者以及相关经济人的利益。本文经过对我国上市公司的会计政策选择进行探究，对企业在会计政策选择过程中所形成的影响进行了解，并对此提出了一些自己的建议，减少选择某些原则、方法时所带来的有害因素，从而在可控的范围内为公司争取更多的福利。关键词：会计政策；上市公司收益；会计政策选择IIAnalysis of the influence of accounting policy choice on the earnings of listed companies in ChinaABSTRACTFor the same accounting business, different accounting policies will bring completely different economic effects to the accounting body, which will inevitably affect the company's earnings and further affect the interests of the decision-makers and related economic personnel. This paper explores the accounting policies of listed companies in China, understands the influence of enterprises in the process of choosing accounting policies, and puts forward some Suggestions to reduce the harmful factors caused by the selection of certain principles and methods, so as to win more benefits for the company in a controllable scope.Key words: Accounting policy; Earnings of listed companies; Accounting policy choice目 录摘 要....................................................IABSTRACT.................................................II一、 引 言...............................................1（一） 研究的背景及意义...................................1（二） 研究方法与框架.....................................21.研究办法................................................22.研究框架................................................2二、 会计政策选择的相关理论基础...........................2（一） 会计政策的概念.....................................2（二） 会计政策选择的含义.................................3（三） 会计政...
