我国上市公司会计政策的分析 - 论文发表_发表论文 OK期刊网 关键词]会计政策选择；上市公司；规范； 趋势 [gap=834]Key words] the accounting policy choice; listed company; norms; trend
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The second part is an overview of the accounting policy choice, it introduces the definition of accounting policy choice, classification and so on.
第二部分是会计政策选择概述，介绍了会计政策选择的定义、分类等。
Regarding the accounting policy choice, massive research has been done and formed many valuable conclusions and literatures. Brief elaboration is given separately in this paper.
对于会计选择，国内进行了大量的研究，形成了许多有价值的结论及文献，文章中分别给予简要阐述。
States the connotation of the principle"essence is more important than form", analyses the application of it on accounting confirmation, accounting policy choice and accounting information exposure.
阐述了实质重于形式的内涵，分析了实质重于形式在会计确认、会计政策选择、会计信息披露工作中的应用。
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