企业会计政策选择问题研究
本站原创 论文中文摘要：会计政策选择是指企业管理当局在特定的环境下，在既定的可选择范围内，根据企业的目标或管理当局的目标，对可供选用的会计原则、方法、程序进行比较分析，从而拟定会计政策的过程。由于客观世界充满不确定性、经济业务的复杂性，使会计工作自始至终都需要判断和选择。而相关会计准则、制度的不完备性和灵活性，使上市公司有了进行会计政策选择的空间。会计政策选择的恰当与否，直接关系着企业财务信息的质量和信息使用者据以进行决策的正确程度，进而影响社会资源的优化配置。本文从会计政策的基本含义出发，引出了会计政策选择的概念，介绍了我国企业会计政策选择的主要内容。在对会计政策选择的相关理论进行详尽论述的基础上，指明了企业会计政策选择存在的客观必然性，并对会计政策选择对会计信息的使用者和宏观经济的影响进行了描述。接下来，文章对我国上市公司会计政策的发展变迁进行了阶段性的划分和回顾，并介绍了我国会计准则的最新发展动向。文章的核心是对效率型会计政策选择与机会主义型会计政策选择的论述，通过对不同企业不同案例的分析，阐述了如何发挥会计政策选择的积极作用，努力消除会计政策选择的消极影响，推动我国资本市场的健康发展。本文认为，企业会计政策选择有其存在的客观性、合理性和必然性。效率型会计政策选择有利于提高会计信息的质量，实现企业价值的最大化。对企业而言，要明确会计政策选择的正确的指导原则，按照一定的程序，正确运用所赋予的会计政策选择权。效率型会计政策选择是基于一系列完善的监督、约束机制下形成的，而我国公司目前的外部与内部监督、约束机制还不完善，易导致公司偏向机会主义型会计政策选择，造成了一定的不良影响。为规范会计政策选择，应该建立一种多重制约机制，主要包括会计准则制约，法律监督体系制约，企业内部约束机制和强化注册会计师的审计监督等方面，同时，要提高会计人员的整体素质，加强职业道德建设。上市公司会计政策选择的研究，是一个非常有现实意义的课题。随着资本市场的不断发展，企业的会计政策选择的行为也会不断地出现新的特点、新的动向，必须不断地进行创新，并融合多学科的思想和方法，才能使该领域的研究满足千变万化的资本市场发展的需要。本文的创新之处在于：列举了效率型会计政策选择的范例，并对其进行详尽地分析，提出了会计政策选择策略。同时，从相反的角度，对机会主义型会计政策选择的案例进行剖析，分析问题产生的原因，并对如何降低与避免机会主义型会计政策选择行为，提出了制约与防范的措施
Abstract（英文摘要）： The choice of the accounting policy refers to the course of the enterprise administrative authority drafts the accounting policy according to enterprise’s goal or the goal of administrative authority. Because of the uncertainty of the objective world and the complexity of the economic business, the accounting fills with judge and chooses from start to finish. Moreover the completeness and the flexibility of the relevant accounting criterion lees listed company the space to carry on the choice of the accounting policy. The appropriate accounting policies will directly impact on the quality of financial information and the correct decision of information users’ and then influence rational distribution of economic resources.Thispaperstartswithexplainingbasicconceptionsand characteristics at first and then introduces the meaning of choosing the accounting policy and its details. Then it discusses the profound theories of the accounting policy choice deeply and points out inevitability of the accounting policy choice. Following these, it describes the influence on the interested party. This paper illustrates the development history in the accounting policy of the company of our country and the new Accounting Standards for Business Enterprises. The center of this paper is the explanation of the effective choice in accounting policy and the opportunistic choice in accounting policy. By analyzing different cases of different enterprises , it presents how to exert the positive functions of the accounting policy choices, try to get rid of the negative influences of them and enhance the development of the capital market in our country. This paper states that the enterprise’s choice of the accounting policy has its own existing objectivity, rationality and inevitability. The effective choice in accounting policy is helpful for improving the quality of the accounting information and realize the maximum of the values of the enterprise. As regards company, it should understand clearly the correct guideline of defining the accounting policy and choosing and use
论文关键词： 会计政策选择；效率型会计政策选择；机会主义型会计政策选择；
Key words（英文摘要）： The accounting policy choice；The effective choice in accounting policy；The opportunistic choice in accounting policy；
Abstract（英文摘要）： The choice of the accounting policy refers to the course of the enterprise administrative authority drafts the accounting policy according to enterprise’s goal or the goal of administrative authority. Because of the uncertainty of the objective world and the complexity of the economic business, the accounting fills with judge and chooses from start to finish. Moreover the completeness and the flexibility of the relevant accounting criterion lees listed company the space to carry on the choice of the accounting policy. The appropriate accounting policies will directly impact on the quality of financial information and the correct decision of information users’ and then influence rational distribution of economic resources.Thispaperstartswithexplainingbasicconceptionsand characteristics at first and then introduces the meaning of choosing the accounting policy and its details. Then it discusses the profound theories of the accounting policy choice deeply and points out inevitability of the accounting policy choice. Following these, it describes the influence on the interested party. This paper illustrates the development history in the accounting policy of the company of our country and the new Accounting Standards for Business Enterprises. The center of this paper is the explanation of the effective choice in accounting policy and the opportunistic choice in accounting policy. By analyzing different cases of different enterprises , it presents how to exert the positive functions of the accounting policy choices, try to get rid of the negative influences of them and enhance the development of the capital market in our country. This paper states that the enterprise’s choice of the accounting policy has its own existing objectivity, rationality and inevitability. The effective choice in accounting policy is helpful for improving the quality of the accounting information and realize the maximum of the values of the enterprise. As regards company, it should understand clearly the correct guideline of defining the accounting policy and choosing and use
论文关键词： 会计政策选择；效率型会计政策选择；机会主义型会计政策选择；
Key words（英文摘要）： The accounting policy choice；The effective choice in accounting policy；The opportunistic choice in accounting policy；