摘要：会计差错更正问题是当今普遍存在的问题，我国上市公司也存在着这样的行为，利用会计政策选择的短暂调整来操纵会计利润，通过对合并政策、计价基础、存货计价方式、固定资产折旧、以及各种减值准备项目的确认和提取等方式进行临时调整，从而达到企业自身的目的。只有明确了解会计差错的成因和背景才能发现现实中存在的问题以及引发的危害，也才能更好的理解现存的更正方法以及更好的运用会计更正方法。正确的理解会计差错与更正也有利于促使报表使用者保持理性的头脑、对公司行为进行适时的预警和做出正确的投资选择和决策，才能促进我国市场的健康发展，才能进一步完善我国会计报表信息的披露，更为相关会计政策、法规的制定和修改提供建议，同时也为公司加强内部控制管理提供建议。关键词: 会计差错 更正问题 更正方法Abstract:Accounting errors problem is a common problem today, there are listed companies in China such behavior, the use of short-term adjustment in accounting policy choice to manipulate accounting profits, through the merger policy, pricing basis, inventory valuation, fixed asset depreciation, as well as identify and extract all kinds of other ways to prepare projects for temporary impairment adjustments to achieve their own purposes. Only a clear understanding of the causes and background of accounting errors can be found in reality problems and harm caused, but also to a better understanding of existing methods and better use of corrections to correct accounting methods. Correct understanding of accounting errors and corrections is also conducive to urge users of financial statements to keep the rational mind, the company's conduct timely warning and make the right investment choices and decision-making, in order to promote the healthy development of the market, in order to further improve our financial statements disclosure of information, more relevant accounting policy formulation and revision of regulations to provide advice,...
