我国上市公司会计政策选择问题探析
本站原创 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。企业会计政策选择是指企业管理当局在特定环境下,在既定的可选择范围内,根据企业目标或管理当局自己的目标,对可供选用的会计原则、方法和程序进行比较分析,从而拟定会计政策的程序。会计政策选择贯穿企业会计计量、确认的始终,可以说财务报告的生成是一系列会计政策选择的结果。所以,会计政策的选择恰当与否,直接影响企业会计信息质量,进而影响资源的优化配置及资本市场的健康发展。随着社会主义市场经济体制的建立与逐步完善,以《会计准则》和《企业会计制度》为核心的会计改革赋予了企业进行会计政策选择的自主权和一定的选择空间。2006年新的《企业会计准则》颁布,在一定程度上扩大了会计政策选择的空间范围,给执行新会计准则的上市公司提出了新的挑战。本文从会计政策的基本概念出发,结合有关会计政策选择的理论,指明会计政策选择存在客观的必然性和主观需要性,而且会计政策的选择受制于一定时期企业面临的会计环境。通过联系我国上市公司会计政策选择的实际情况,运用规范方法,分析了我国上市公司会计政策选择过程中存在的诸多问题及其产生原因,并试图通过上述分析结果,寻求解决问题的可行途径。文章的核心是对上市公司会计政策选择存在的问题的表现及分析上,试图通过分析结果,提出相应的解决方法,包括完善会计制度和会计准则、建立健全公司治理结构和优化注册会计师行为等,以努力消除上市公司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,上市公司会计政策有其存在的必然性。对企业来说,应在会计政策选择原则下,采用一定的选择程序,选择适应企业内外部环境的会计政策,尽可能反映各利益相关方的共同利益。在兼顾统一与灵活的情况下,尽可能减小会计政策的可选择范围
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.The choice of Enterprise Accounting policy refers to authority comparatively analyzes selectable accounting principles, methods and procedures in the specific circumstances under its own management objectives or goals. Accounting policy options run through enterprise accounting measurement and confirmation which can always be said of the financial report generating a series of accounting policies. Therefore, the appropriate choice of accounting policies directly affects the quality of enterprises’accounting information, and furthermore affects the optimal allocation of resources and to the healthy development of the capital market. Along with the socialist market economic structure has been established and gradually perfected,"accounting standards" and" enterprise accounting system" as the core accounting reform he given companies the choice of accounting policies and the autonomy of certain options. The new version of Accounting Standards for Business Enterprises" was promulgated in 2006;to a certain extent, it expands the choice scope of accounting policies, and has brought new challenges for listed companies which implementing the new accounting standards.In this paper, the basic concepts of accounting policies are in the very first part, associating with the choice of them. The following part is about the choice of accounting policies specified in the inevitability of the existence of objective and subjective need, and subject to a certain period of time enterprises which are facing accounting environment. By connecting China’s listed companies with the actual circumstances, and using standardized method, It analyzes some problems and causes faced by China’s listed companies in the selection process. And the last part particularizes in the search for the possible ways to solve the problem. The core of this article is the performance of the existing problems and analysis for the listed company’s accounting policy choices. It tries to analyzes the results, and get the corresponded solutions, including improving the accounting system, and the accounting standards, establishing a sound corporate governance structure and optimizing the registered accountants, to strive for the elimination of the negative impact for listed company’s accounting policy choices and promotion of the healthy development of China’s capital market.This article holds that the existence of listed company’s accounting policies is necessary. For enterprises, the accounting policy option should be under the principle of a certain selection procedures, be adapt to the external environment, and as far as possible, reflect the various stakeholders of common interests. In the balance of unity and flexible circumstances, the company should endeor to reduce the choice of accounting policies.
论文关键词： 会计政策；会计政策选择；上市公司；
Key words（英文摘要）： Accounting policy；Accounting policy choice；Listed company；
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.The choice of Enterprise Accounting policy refers to authority comparatively analyzes selectable accounting principles, methods and procedures in the specific circumstances under its own management objectives or goals. Accounting policy options run through enterprise accounting measurement and confirmation which can always be said of the financial report generating a series of accounting policies. Therefore, the appropriate choice of accounting policies directly affects the quality of enterprises’accounting information, and furthermore affects the optimal allocation of resources and to the healthy development of the capital market. Along with the socialist market economic structure has been established and gradually perfected,"accounting standards" and" enterprise accounting system" as the core accounting reform he given companies the choice of accounting policies and the autonomy of certain options. The new version of Accounting Standards for Business Enterprises" was promulgated in 2006;to a certain extent, it expands the choice scope of accounting policies, and has brought new challenges for listed companies which implementing the new accounting standards.In this paper, the basic concepts of accounting policies are in the very first part, associating with the choice of them. The following part is about the choice of accounting policies specified in the inevitability of the existence of objective and subjective need, and subject to a certain period of time enterprises which are facing accounting environment. By connecting China’s listed companies with the actual circumstances, and using standardized method, It analyzes some problems and causes faced by China’s listed companies in the selection process. And the last part particularizes in the search for the possible ways to solve the problem. The core of this article is the performance of the existing problems and analysis for the listed company’s accounting policy choices. It tries to analyzes the results, and get the corresponded solutions, including improving the accounting system, and the accounting standards, establishing a sound corporate governance structure and optimizing the registered accountants, to strive for the elimination of the negative impact for listed company’s accounting policy choices and promotion of the healthy development of China’s capital market.This article holds that the existence of listed company’s accounting policies is necessary. For enterprises, the accounting policy option should be under the principle of a certain selection procedures, be adapt to the external environment, and as far as possible, reflect the various stakeholders of common interests. In the balance of unity and flexible circumstances, the company should endeor to reduce the choice of accounting policies.
论文关键词： 会计政策；会计政策选择；上市公司；
Key words（英文摘要）： Accounting policy；Accounting policy choice；Listed company；