企业会计政策选择及其行为研究
本站原创 论文中文摘要：会计政策选择是影响企业会计信息质量白勺一个重要方面。美国等西方国家白勺会计理论界和实务界都很重视对企业会计政策选择白勺研究，占主流地位白勺实证会计研究即以其为重点研究。在我国，随着社会主义市场经济体制白勺建立，会计政策选择已成为企业白勺必然，而以《企业会计准则》和《企业会计制度》为核心白勺会计改革则赋予了企业进行选择白勺自主权和一定白勺选择空间。本文结合有关会计政策选择白勺理论，通过联系我国国有企业，特别是上市公司会计政策选择白勺实际情况，运用理论研究和案例分析白勺方法，定性和定量分析并重，重点对我国上市公司会计政策选择动机及其行为表现进行了研究、分析和论述。本文白勺特点和贡献在于：较全面地分析和论述了我国上市公司会计政策选择过程中白勺行为表现，详细地论述了优化我国企业会计政策选择行为白勺具体做法及其理由，尤其是在有关完善监督机制白勺论述中，对上市公司会计选择行为提出了看法和建议。因此，本文尝试在提高我国企业会计信息质量方面提供一些有益参考意见
Abstract（英文摘要）：www.328tibet.cn The choice of accounting policies is an important factor affecting the quality of accounting information of business firms. In the theoretical and practical circles of such Western countries as the US, great importance is attached to the study of the choice of business accounting policies, which is regarded as a research focus by the dominant positive accounting. In China, the establishment of the socialist market economic system makes it necessary for firms to engage in the choice of accounting policies. And the accounting reform, which focuses on Accounting Standards for Business Enterprises and Accounting Regulations for Business Enterprises, has offered business firms the power of choice and considerable room for choice.By drawing on relevant theories of accounting policy choice and by relating to China’s state-owned enterprises, esp. the actual choice of accounting policies by listed companies, the paper investigates the motivation underlying the accounting policy choice of listed companies and their behiors, based on the incorporations of theoretical research with case study and of qualitative research with quantitative research.The characteristics and contributions of the paper lie in the facts that it examines, in a relatively comprehensive manner, the behiors of listed companies concerning accounting policy choice, that it expounds on the specific practices and the reasons concerning the optimization of accounting policy choice behiors of China’s business firms, and that it presents, in particular, some views and suggestions regarding accounting choice behiors of listed companies while exploring the improvement of the supervision system. Therefore, the paper offers some useful reference for the improvement of accounting information quality of China’s firms.
论文关键词： 会计政策；选择动机；行为表现；行为优化；
Key words（英文摘要）：www.328tibet.cn Accounting Policies；Motivation of Choice；Behiors；Optimization of Behiors；
Abstract（英文摘要）：www.328tibet.cn The choice of accounting policies is an important factor affecting the quality of accounting information of business firms. In the theoretical and practical circles of such Western countries as the US, great importance is attached to the study of the choice of business accounting policies, which is regarded as a research focus by the dominant positive accounting. In China, the establishment of the socialist market economic system makes it necessary for firms to engage in the choice of accounting policies. And the accounting reform, which focuses on Accounting Standards for Business Enterprises and Accounting Regulations for Business Enterprises, has offered business firms the power of choice and considerable room for choice.By drawing on relevant theories of accounting policy choice and by relating to China’s state-owned enterprises, esp. the actual choice of accounting policies by listed companies, the paper investigates the motivation underlying the accounting policy choice of listed companies and their behiors, based on the incorporations of theoretical research with case study and of qualitative research with quantitative research.The characteristics and contributions of the paper lie in the facts that it examines, in a relatively comprehensive manner, the behiors of listed companies concerning accounting policy choice, that it expounds on the specific practices and the reasons concerning the optimization of accounting policy choice behiors of China’s business firms, and that it presents, in particular, some views and suggestions regarding accounting choice behiors of listed companies while exploring the improvement of the supervision system. Therefore, the paper offers some useful reference for the improvement of accounting information quality of China’s firms.
论文关键词： 会计政策；选择动机；行为表现；行为优化；
Key words（英文摘要）：www.328tibet.cn Accounting Policies；Motivation of Choice；Behiors；Optimization of Behiors；