我国上市公司会计政策选择研究

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论文中文摘要:会计政策是企业会计信息生成的基础,是会计发挥其功能作用的重要实现形式,并且会产生广泛的经济和社会后果。上市公司作为典型的现代企业,其会计政策选择的影响将比一般企业更为普遍和深远,因而上市公司会计政策选择成为资本市场研究领域中的重要研究课题之一。按照财政部的要求,新的《企业会计准则》于2007年1月1日开始在上市公司范围内实施,这标志着与我国经济发展进程相适应的、与国际财务报告准则趋同的企业会计准则体系正式建立,是我国会计发展史上的里程碑。会计政策选择贯穿于企业会计确认、计量、记录报告的整个会计过程,会计政策选择将成为新会计准则实施的重要内容甚至主要手段与工具。新会计准则实施,必然会引起上市公司会计政策选择的一系列变化,上市公司作为现代企业的组织形式,在新会计准则准则执行后上市公司如何进行会计政策选择,会计政策选择情况如何将成为社会广泛关注的问题。因此研究新旧会计准则下的会计政策选择具有重要的意义。本文在已有研究的基础上,研究了新旧会计准则下我国上海证券交易所A股上市公司的会计政策选择情况。通过对我国上市公司会计政策选择进行描述性统计,说明我国上市公司在新旧准则下会计政策选择的不同,分析新会计准则对我国上市公司会计政策选择的影响,推出新旧准则下我国上市公司会计政策选择中存在的问题,并对存在的问题进行原因分析,得出新会计准则对我国上市公司会计政策选择影响一些结论,最后对规范我国上市公司会计政策选择提出一定的对策和建议。论文的主要内容如下:第一章介绍本文的研究背景及意义,论文的框架、论文的创新点与不足之处,并对论文的国内外研究现状做了回顾。第二章阐述了会计政策选择相关概念的界定,会计政策选择的理论基础、会计政策选择原因、会计政策选择与盈余管理的关系以及会计政策选择与会计准则的关系,为论文的写作提供理论依据。第三章对上市公司会计政策选择情况进行了统计分析,并对新会计准则实施前后我国上市公司的会计政策情况进行了分析和比较。第四章通过对我国上市公司会计政策选择分析的基础上,得出我国上市公司会计政策选择中存在问题与原因。第五章针对我国上市公司会计政策选择存在的问题,提出了规范我国上市公司会计政策选择的对策建议。第六章为研究结论,从论文研究中得出一些重要结论
Abstract(英文摘要): The accounting policy is the foundation that enterprises accounting information generated,and an important way of realization that an accountant gives play to the role of its function,and will produce a wide range of economic and social consequences.Listed companies as a typical modern enterprise,its accounting policy choices will be the impact of general business more common and far-reaching.Therefore, the accounting policy to be one of the important subjects for research in a research field of capital market in accounting policy of listed company. In accordance with the requirments of the Ministry of Finance,on feb.15,2006,the Ministry of Finance issued the new corporation accounting standards including one basic accounting standard and thirty-eight idiographic accounting standards,it symbolized the foundation of a corporation accounting standard system that will adapt to the economic development of our country and tend to international financial reporting standards,which is a milestone in the history of the accountant development of our country.The choice of accountant policy become the major methods and tools in implementing the new accounting standards. New accountant criterion putting into effect, surely is able to arouse alternative series of change of a listed company accountant policy, accountant policy chooses the main means and implement carrying out to becoming the new accountant criterion. A listed company is the modern enterprise organization form , how a listed company carries out accountant policy choice after the new accountant criterion carries out , how the condition accountant policy is chosen will become the problem that society shows solicitude for broadly. The accountant policy choice studying the new old accountant criterion is lower therefore has important significance.This paper studies our country Shanghai Stock Exchange A share listed company accountant policy choice condition under new or old accountant criterion on the basis the main body of a book which is studied in already research.Through described nature counts by the fact that policy choice is in progress to our country listed company accountant , the explaination that our country listed company issues alternative accountant policy diversity in new or old criterion and analyse an impact of new accountant criterion over our country listed company accountant policy choice, our country listed company accountant policy choices he problem under debuting the new old criterion then , carry out analysis of causes on the person and reach the new accountant criterion choosing the conclusion affecting a few to our country listed company accountant policy , And bring forward certain countermeasure and suggestion to standard our country listed company accountant policy choice finally. Main thesis content as follows:The first chapters introduce the main body of a book research background and significance , the thesis frame , thesis point being innovative and defects, study current situation has made a retrospect and to the thesis home and abroad. In part two,the boundary hing set forth accountant policy choosing the relevance concept fixes seal ,the rationale accountant policy that accountant policy chooses choice cause , accountant policy chooses relation and administrative relation of surplus and accountant policy choose, and the thesis writing provides the theory basis. In part three,the condition choosing has carried out statistic analysis on a listed company accountant policy, and the accountant policy condition implementing front and back our country listed company to new accountant criterion has carried out analysis and comparison. In part four,by the fact that policy reaches our country listed company accountant to our country listed company accountant on the analytical basis choosing,policy there exists problem and cause in the middle choosing. In part five,specifically our country listed company accountant policy choice he the problem and he submitted alternative countermeasure of standard our country listed company accountant policy suggestion. In part six,study a conclusion reach a few important conclusions and point out the limitation that the thesis studies in studying from the thesis.
论文关键词: 上市公司;会计政策选择;新会计准则;
Key words(英文摘要): the listed company;new accounting standards;accounting policy choice;