我国上市公司会计政策选择研究
本站原创 论文中文摘要：随着我国市场经济的发展,企业业务也更加复杂多样,财务信息质量将的与会计政策选择相联系。会计的确认、计量无一不以会计政策选择为前提。会计事项的初始确认与计量,以及再次确认和计量都基于对会计原则、程序和方法的选择和运用,可以说财务报表的生成是一系列会计政策选择的结果。所以,会计政策的恰当与否,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,进而影响经济资源的优化配置与资本市场的健康发展。会计政策选择从动机上划分,可分为机会主义型与有效契约型。有效契约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型选择。有学者提出,在我国现实经济生活中,为减少会计政策选择中的机会主义行为,会计准则规范制订者在制订会计准则时应充分考虑会计政策的经济后果与会计政策选择的利弊,在兼顾统一性和灵活性的前提下,尽可能缩小同一会计政策的可选择范围。但是,我国 2000 年以后颁布和修订的会计准则和会计制度,却给予了企业更大的会计选择权,与一些学者理论研究的结果有差距。笔者拟从分析上市公司会计政策选择现状的基础上,对这一见仁见智的问题进行探索。本文首先对所研究的会计政策选择进行了概念上的界定,从理论上分析了会计政策选择的客观必然性及对会计信息质量的作用,通过对样本上市公司有关存货发出计价方法、固定资产折旧方法、计提资产减值准备等会计处理所采用的具体方法的描述性统计和分析,并从注册会计师对上市公司会计政策选择所表示的非标准审计意见来分析上市公司的会计政策选择行为以及注册会计师所起到的外部监督作用,力图揭示我国上市公司会计政策选择行为的现状,对反映的现象剖析制度原因,或者从选择动机上加以解释,并针对存在的问题从选择空间、加强监管、规范披露等方面提出建议,希望对优化上市公司会计政策选择有所裨益。2全文共分三章:第一章 会计政策选择概述首先,回顾会计政策的历史发展阶段,对会计政策和会计政策选择权进行了概念上的界定,并对相关概念进行辨析,明确了本文的研究对象。然后,笔者以契约理论和公共选择理论为基础,分别从会计所面对的宏观环境和会计准则的性质来分析会计政策选择产生的原因及必然性,由此,提出对会计政策选择应当进行理性分析,它对高质量的会计信息是一把双刃剑。最后,是对国内外有关会计政策选择的文献综述,在前人研究成果的基础上展开本文的研究。第二章 上市公司会计政策选择分析笔者是以截至 2001 年底在沪市公开交易的上市公司为样本总体,分行业、分等级选取 267 家上市公司作为样本,收集的数据为267 家上市公司 2001 年-2003 年年报中披露的所采用的存货发出计价方法、固定资产折旧方法、计提资产减值准备的方法、所得税核算方法和注册会计师关于会计政策选择所表示的审计意见。对每一类会计政策的各个备选方法,笔者都以绝对数和相对数的形式来表示有多少上市公司选择采用,以期发现规律性,并对选择同一种备选方法的上市公司从行业、业绩分布进行描述性统计,以便更清楚的揭示上市公司选择会计政策的主要考虑因素。最后,从注册会计师对上市公司会计政策选择所表示的审计意见来分析上市公司会计政策选择行为。考虑到我国注册会计师的职业特性,标准审计意见并不能保证公司的会计核算公允表达公司的实际情况,但非标准审计意见至少说明公司内部存在着比较严重的问题。所以,笔者以非标准审计意见与上市公司会计政策选择作为分析对象,间接的揭示会计政策选择的现状。第三章 结论及建议通过对上市公司会计政策选择的描述性统计和分析,我们看到,一方面,上市公司在进行会计政策选择时,仅注重备选方法在实务中的操作简单,有选择权利用不足的现象;另一方面,一部分上市公司利用会计政策选择作为操纵利润、粉饰报表会计信息的主要手段。针对上述问题,笔者认为应当从谨慎确定会计准则中的选择空3间,引导上市公司正确合理的选择会计政策,以及监管部门加大监管力度等方面入手,采取相应的措施来规范上市公司会计政策选择行为,增强会计政策选择的信号作用。具体为:会计准则中的选择空间的确定应循序渐进,可有适度的超前性;上市公司选择会计政策应当遵循合规性原则,注重整体优化;监管机构应要求上市公司加强会计信息披露,增加会计政策选择的透明度;会计信息使用者应加强对企业会计政策的了解,并对会计政策的选择施加影响;注册会计师应当加强审计监督的力度,确保公允揭示。窃以为,本文在以下方面有所创新:1.从选题来看,会计政策选择在财务活动中是贯串始终的,且能够影响到经济资源的优化配置,一直以来都是学者们研究的焦点所在。综观前人研究成果,西方学者们对会计政策的关注,起源于以经济学的理论来解释会计政策选择,而后重点转向以实证研究的方法对公司管理人员选择一组特定的会计政策的经济动机进行深入分析。不少西方学者利用某一特定会计政策的选择问题,对依据契约理论提出的三大假设进行检验。国内的学者对这一问题的研究集中在
Abstract（英文摘要）： With the development of market economy of our country, enterprise’sbusiness is more complicated and more various and the quality offinancial information is much more interrelated with the accountingpolicy choice. The initial and another affirmation and measuring of theaccounting item are all on the basis of the choice and application ofthe accounting principle , procedure and method , so we can say theformulation of financial statement is the result of a series of theaccounting policy choice. That is to say, the appropriate accountingpolicies will directly impact on the quality of financial information andthe correct decision of information users’, and then influence rationaldistribution of economic resource and sound development of the capitalmarket. Divide from motive type, the accounting policy choice is to bedivided into the opportunistic type and effective type. The effectivechoice in accounting policy is based on a series of perfect mechani ofsupervision and restraint. At present, the outside and inside mechani ofsupervision and restraint in the company in our country are not perfect.So, the company leans to the opportunistic choice in our country. Thescholars propose, in order to reduce the opportunistic behior whilechoosing the accounting policy, the person who makes accountingstandard should narrow the choice range of the same accounting policy auch as possible. But, accounting standard and accounting system thatour country issued and revised after 2000 he entitled enterprises muchright to choose accounting policies. This is not identical with the scholar’sresult of study. The author plans to explore this question on the basis ofanalyzing current situation of the choice of accounting policies. At first, Concept of the accounting policy choice that the paperstudied has been defined. Then the paper analyzes the inevitability of theaccounting policy choice theoretically and the function on accountinginformation. Through the analysis of accounting methods that listedcompanies choose and non-standard auditor’s opinion that CPA issue, thepaper means to discover the current situation of the choice of accountingpolicy, meanwhile, the paper will put forward the suggestion ofimproving. The paper divides into three chapters: Chapter one: the summary in the accounting policy choice Firstly, the paper reviews the history of the accounting policy,defines the accounting policy choice and discriminates related notion.Secondly, the paper analyzes the reason and inevitability of theaccounting policy choice on the basis of contract theory and public choicetheory. Hence,the paper proposes that we should treat the accountingpolicy choice rationally. Thirdly, the paper summarizes the documents ofother persons. Chapter two: The analysis of accounting policy choices of listedcompanies The paper selects 267 listed companies that are dealt at shanghaistock exchange as samples to study the accounting policy choices. In thehope of finding the regularity, to every alternative in all kinds ofaccounting policies, the paper shows with absolute number and relativenumber that counts how many listed companies adopt the method. And inorder to more clearly announce the main consideration when the listedcompanies choose the accounting policy, the paper shows the distributionbetween trade and achievement of the listed companies that choose thesame alternative. Finally, the paper studies the auditor’s opinion issued byCPA to analyze the accounting policy choices of listed companies. Chapter three: Conclusion and suggestion Through descriptive statistics and analysis, we can draw a conclusionthat, on the one hand, the listed companies only pay attentions to the simplicity of alternative, so they use choose rights insufficiently; On the other hand, some listed companies utilize the accounting policy choices as main means to handle profits, to gloss over the accounting information. To solve mentioned problems, the paper suggests that it should confirm the choice range in accounting standard prudently, and guide th
论文关键词： 会计政策选择；上市公司；非标准审计意见；
Key words（英文摘要）： the accounting policy choices；Listed companies；Auditor’s opinion；
Abstract（英文摘要）： With the development of market economy of our country, enterprise’sbusiness is more complicated and more various and the quality offinancial information is much more interrelated with the accountingpolicy choice. The initial and another affirmation and measuring of theaccounting item are all on the basis of the choice and application ofthe accounting principle , procedure and method , so we can say theformulation of financial statement is the result of a series of theaccounting policy choice. That is to say, the appropriate accountingpolicies will directly impact on the quality of financial information andthe correct decision of information users’, and then influence rationaldistribution of economic resource and sound development of the capitalmarket. Divide from motive type, the accounting policy choice is to bedivided into the opportunistic type and effective type. The effectivechoice in accounting policy is based on a series of perfect mechani ofsupervision and restraint. At present, the outside and inside mechani ofsupervision and restraint in the company in our country are not perfect.So, the company leans to the opportunistic choice in our country. Thescholars propose, in order to reduce the opportunistic behior whilechoosing the accounting policy, the person who makes accountingstandard should narrow the choice range of the same accounting policy auch as possible. But, accounting standard and accounting system thatour country issued and revised after 2000 he entitled enterprises muchright to choose accounting policies. This is not identical with the scholar’sresult of study. The author plans to explore this question on the basis ofanalyzing current situation of the choice of accounting policies. At first, Concept of the accounting policy choice that the paperstudied has been defined. Then the paper analyzes the inevitability of theaccounting policy choice theoretically and the function on accountinginformation. Through the analysis of accounting methods that listedcompanies choose and non-standard auditor’s opinion that CPA issue, thepaper means to discover the current situation of the choice of accountingpolicy, meanwhile, the paper will put forward the suggestion ofimproving. The paper divides into three chapters: Chapter one: the summary in the accounting policy choice Firstly, the paper reviews the history of the accounting policy,defines the accounting policy choice and discriminates related notion.Secondly, the paper analyzes the reason and inevitability of theaccounting policy choice on the basis of contract theory and public choicetheory. Hence,the paper proposes that we should treat the accountingpolicy choice rationally. Thirdly, the paper summarizes the documents ofother persons. Chapter two: The analysis of accounting policy choices of listedcompanies The paper selects 267 listed companies that are dealt at shanghaistock exchange as samples to study the accounting policy choices. In thehope of finding the regularity, to every alternative in all kinds ofaccounting policies, the paper shows with absolute number and relativenumber that counts how many listed companies adopt the method. And inorder to more clearly announce the main consideration when the listedcompanies choose the accounting policy, the paper shows the distributionbetween trade and achievement of the listed companies that choose thesame alternative. Finally, the paper studies the auditor’s opinion issued byCPA to analyze the accounting policy choices of listed companies. Chapter three: Conclusion and suggestion Through descriptive statistics and analysis, we can draw a conclusionthat, on the one hand, the listed companies only pay attentions to the simplicity of alternative, so they use choose rights insufficiently; On the other hand, some listed companies utilize the accounting policy choices as main means to handle profits, to gloss over the accounting information. To solve mentioned problems, the paper suggests that it should confirm the choice range in accounting standard prudently, and guide th
论文关键词： 会计政策选择；上市公司；非标准审计意见；
Key words（英文摘要）： the accounting policy choices；Listed companies；Auditor’s opinion；