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:Accountingerrorsproblemisacommonproblemtoday,therearelistedcompaniesinChinasuchbehavior,theuseofshort-termadjustmentinaccountingpolicychoicetomanipulateaccountingprofits,throughthemergerpolicy,pricingbasis,inventoryvaluation,fixedassetdepreciation,aswellasidentifyandextractallkindsofotherwaystoprepareprojectsfortemporaryimpairmentadjustmentstoachievetheirownpurposes.Onlyaclearunderstandingofthecausesandbackgroundofaccountingerrorscanbefoundinrealityproblemsandharmcaused,butalsotoabetterunderstandingofexistingmethodsandbetteruseofcorrectionstocorrectaccountingmethods.Correctunderstandingofaccountingerrorsandcorrectionsisalsoconducivetourgeusersoffinancialstatementstokeeptherationalmind,thecompany'sconducttimelywarningandmaketherightinvestmentchoicesanddecision-making,inordertopromotethehealthydevelopmentofthemarket,inordertofurtherimproveourfinancialstatementsdisclosureofinformation,morerelevantaccountingpolicyformulationandrevisionofregulationstoprovideadvice,butalsoforthecompaniestostrengtheninternalcontrolandmanagementrecommendations.Keyword：AccountingErrorsCorrecttheproblemCorrectionMethod目录摘要：...........................................................................................................1Abstract.......................................................................................................1引言..............................................................................................................4一、选题的背景及意义.....................................................................................41二、论文研究方法和创新之处...........................................................................5三、会计差错与更正的有关理论基础..................................................................5（一）会计差错概述................................................................................5（二）会计差错的理解.............................................................................5（三）会计核算中产生会计差错的主要原因..................................................6（四）会计差错的种类及其内容.................................................................6四、我国会计差错与更正的现状及主要问题........................................................6（一）我国会计差错与更正的现状...............................................................6（二）会计差错与更正的主要问题...............................................................8（1）准则名称的修订.........................................................................8（2）定义解释发生的改变...................................................................8（3）会计处理上的变化........................
