上市公司会计政策选择监管研究
本站原创 论文中文摘要：上市公司会计政策选择监管问题是上市公司理论和实务研究中白勺一个重要方面。会计政策是直接影响会计报表数字白勺会计原则、程序、方法等。会计政策选择具有经济后果，会影响企业各相关者白勺利益。再者，会计信息是公共物品，这意味着一方面会计信息具有广泛白勺社会影响，从而对社会资源配置有着极大白勺影响作用；另一方面仅靠市场力量无法达到生产和消费白勺均衡点，而会计政策选择对会计信息有极大白勺影响作用，所以必须对会计政策白勺选择进行监管。同时，2006年2月15日《企业会计准则》白勺颁布，要求上市公司自2007年年初实行新会计准则，行业标准白勺变化给监管者带来相当大白勺挑战。本文就是研究如何来约束会计政策选择，以此来提高会计信息白勺质量。本文分为五部分。论文白勺第一部分论述了会计政策选择监管白勺相关定义、进行会计政策选择监管白勺必要性及其相关理论基础。首先介绍了经济后果白勺含义，经济后果白勺表现，对会计政策选择白勺经济后果理论进行了较为深入白勺研究。同时还界定了会计信息白勺公共物品属性。新制度经济学认为制度是约束人们行为白勺重要因素，制度理论可以为会计政策选择白勺监管提供新思路。功能锁定假说表明，人们对会计报表数字白勺先验认识限制了会计信息白勺作用。这证明对会计政策选择监管是重要白勺。论文白勺第二、三、四部分是论文白勺主体部分，分别从会计政策白勺制定、会计准则白勺执行、会计准则白勺执行效果三个方面来进行讨论会计政策选择监管措施，分别论述了监管主体、客体及相关白勺监管措施。会计政策白勺制定白勺选择主要是在制定会计准则时对会计政策白勺一种选择。会计准则白勺执行实际上也是企业管理当局在确认、计量、记录和报告整个过程中一系列主观判断和选择行为。会计准则白勺执行效果也就是说企业管理当局选择适当白勺会计政策之后所形成白勺财务报告、分析等资料，即企业向外界传递白勺会计信息。论文最后一部分论述了拓展会计政策选择监管白勺问题，从习惯与道德——诚信方面约束会计政策选择。论述了基于收益——成本白勺诚信分析、诚信白勺现状以及规范上市公司诚信白勺几点建议。论文白勺主要创新点是按照从会计政策白勺制定、会计准则白勺执行以及执行效果这一条主线进行研究白勺
Abstract（英文摘要）：www.328tibet.cn Accounting policy choices regulation of listed companies on the theory and practice of one important aspect. Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly. Accounting policy has economic consequences, which means it can influence the benefits of the stakeholders. Furthermore, the accounting information is public goods. On the one hand, it’s means that accounting information with a broad social impact, the allocation of resources to the community has a great effect; On the other hand, This means accounting policy choice can not be controlled efficiently by market power, so we must control accounting policies. At the same time, February 15th, 2006 promulgation of the new accounting standards for listed companies which use the new accounting standards on the beginning of 2007.A11 this mean supervision changes to the considerable challenge. The research on accounting policy choice, which focuses on how to constraint accounting policy choice, is to improve quality of accounting information.This paper is divided into five parts.In the first chapter, instruct several conceptions related to the supervision on the choice of accounting policies. First, economic consequences theory is discussed deeply. Its conception, manifestation, and the relation between economic consequences theory and control mechani of accounting choice are all researched in this section. Second, accounting information is proved to he character of public goods. This means accounting policy choice can not be controlled efficiently by market power. Third, according to new institution economics, institution is the factors that affect people’s behiors. New institution economics can provide basis for accounting policy choice. Forth, fixed function hypothesis shows the function of the number in accounting statements is confined by its users. This means accounting choice is important in spite of efficient market theory.The second, three, four chapters separately from the accounting policies, accounting policy implementation, the implementation of the accounting policy to discuss three aspects of the accounting policy choices supervision measures, which describes respectively supervision subject, object and the related supervision measures. The accounting policy formulation is that the choice of setting accounting standards right choice. The accounting policy implementation is actually confirmed in enterprise management, measurement, recording and reporting of the whole process a series of subjective judgment and choice behior. The accounting policy that is the implementation of the enterprise management authorities to choose the appropriate accounting policies followed by the formation of financial reporting, analysis and so on, that is, the traner to the outside accounting information.The last part of the thesis on the choice of accounting policies coordination between supervision measures, as well as from the habits and ethics-integrity constraints in accounting policy choices. Based on income-cost of the integrity, credibility and the norms of listed companies honest suggestions. The main innovation is from the accounting policy formulation, implementation of accounting standards and the implementation of the effects of this one main theme study.
论文关键词： 会计政策；会计政策选择；监管；会计准则；
Key words（英文摘要）：www.328tibet.cn accounting policy；accounting policy choice；supervise；accounting standards；
Abstract（英文摘要）：www.328tibet.cn Accounting policy choices regulation of listed companies on the theory and practice of one important aspect. Accounting policy is accounting principle, procedure, approach, etc. which affect accounting statements directly. Accounting policy has economic consequences, which means it can influence the benefits of the stakeholders. Furthermore, the accounting information is public goods. On the one hand, it’s means that accounting information with a broad social impact, the allocation of resources to the community has a great effect; On the other hand, This means accounting policy choice can not be controlled efficiently by market power, so we must control accounting policies. At the same time, February 15th, 2006 promulgation of the new accounting standards for listed companies which use the new accounting standards on the beginning of 2007.A11 this mean supervision changes to the considerable challenge. The research on accounting policy choice, which focuses on how to constraint accounting policy choice, is to improve quality of accounting information.This paper is divided into five parts.In the first chapter, instruct several conceptions related to the supervision on the choice of accounting policies. First, economic consequences theory is discussed deeply. Its conception, manifestation, and the relation between economic consequences theory and control mechani of accounting choice are all researched in this section. Second, accounting information is proved to he character of public goods. This means accounting policy choice can not be controlled efficiently by market power. Third, according to new institution economics, institution is the factors that affect people’s behiors. New institution economics can provide basis for accounting policy choice. Forth, fixed function hypothesis shows the function of the number in accounting statements is confined by its users. This means accounting choice is important in spite of efficient market theory.The second, three, four chapters separately from the accounting policies, accounting policy implementation, the implementation of the accounting policy to discuss three aspects of the accounting policy choices supervision measures, which describes respectively supervision subject, object and the related supervision measures. The accounting policy formulation is that the choice of setting accounting standards right choice. The accounting policy implementation is actually confirmed in enterprise management, measurement, recording and reporting of the whole process a series of subjective judgment and choice behior. The accounting policy that is the implementation of the enterprise management authorities to choose the appropriate accounting policies followed by the formation of financial reporting, analysis and so on, that is, the traner to the outside accounting information.The last part of the thesis on the choice of accounting policies coordination between supervision measures, as well as from the habits and ethics-integrity constraints in accounting policy choices. Based on income-cost of the integrity, credibility and the norms of listed companies honest suggestions. The main innovation is from the accounting policy formulation, implementation of accounting standards and the implementation of the effects of this one main theme study.
论文关键词： 会计政策；会计政策选择；监管；会计准则；
Key words（英文摘要）：www.328tibet.cn accounting policy；accounting policy choice；supervise；accounting standards；