上市公司会计政策选择研究
本站原创 论文中文摘要：会计政策选择是指企业管理当局在特定的环境下，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、程序进行比较分析，从而拟定会计政策的过程。由于客观世界充满不确定性、经济业务的复杂性，使会计工作自始至终需要判断和选择。而相关会计准则、制度的不完备性和灵活性，使上市公司有了进行会计政策选择的空间。本论文试图分析上市公司会计政策选择的几个相关方面，以了解我国上市公司会计政策选择的一些特点。论文首先通过比较的方法来分析我国上市公司会计政策选择动机。然后对几个行业上市公司所采用的会计政策进行统计分析。基于这些分析本文提出了应采取适合我国国情的措施，来规范上市公司会计政策选择行为。本论文共分为五章内容：第一章为会计政策选择概述，论述了不同国家对会计政策的定义、会计政策选择定义、以及会计政策选择的必然性和可能性。第二章论述了上市公司会计政策选择的动机。国外对上市公司会计政策选择动机的研究主要集中在以下几个方面：契约动机(又可分为补偿契约动机和信贷契约动机)、资产订价动机、影响外部第三方的动机(主要包括税收筹划和规避政府部门管制两个方面)。而我国上市公司会计政策选择大多集中在影响股票在一级、二级市场的表现上。主要有：上市包装、再融资动机、微利现象和重亏现象等。通过对比可以发现，我国上市公司会计政策选择时契约动机和避税动机不明显，而有强烈的资产订价动机。第三章通过对我国上市公司会计政策选择进行统计分析，来研究我国上市公司会计政策选择的共同点和不同点。选取了几个行业的上市公司作为统计样本，对它们的应收账款坏账准备计提方法、存货计价和固定资产折旧三个方面进行了研究，分析其中的一些特点。第四章以统计分析的结果为依据，分析了是否应该修订会计准则和会计制度，以缩小上市公司会计政策选择空间。提出通过完善公司内部治理结构、外部监督机制，建立会计领域良好秩序来促使上市公司采用合适的会计政策。第五章探讨会计政策选择与税收筹划之间的关系，分析了理论界一些错误的观点
Abstract（英文摘要）： The choice of the accounting policy refers to the course of the enterprise administrative authority drafts the accounting policy according to enterprise’s goal or administrative authority own goal. Because of the uncertainty of the objective world and the complexity of the economic business, the accounting fills with judge and choose from start to finish. Moreover the completeness and the flexibility of the relevant accounting criterion lees listed company the space to carry on the choice of the accounting policy.In this paper, the writer attempts to analyse several relevant respects of the accounting policy of listed company in order to understand the some characteristics of the accounting policy choice of our country’s listed company. At first, the writer analyse the motive of the choice of the accounting policy of our country’s listed company through the comparative method. Then the statistical analysis is carried on to research the accounting policy that is adopted by several trades listed companies. Based on the analysis, writer puts forward that we should take the measure which suit our country’s national conditions, to standardize the accounting policy choice of listed company.The paper is divided into five chapters. Chapter one is about the summary of the choice of accounting policy. Chapter two is about the motive of the accounting policy choice of listed company. The researches on the motive of the abroad concentrate on: agreement, fixed price of the assets, influence the outside third party. Our country’s listed company mostly concentrates on influencing the price of stocks in the first and secondary market. Chapter three is about the common points and difference points on the choice of listed company. In the chapter, writer carries on statistical analysis to the accounting policy of listed company of our country. Based on result of statistical analysis, Chapter four discusses whether we should revise accounting criterion in order to narrow the space of the accounting policy choice of listed company. Propose to set up the good order in the accounting land to impel the listed company to adopt the suitable accounting policy by perfecting the external administration structure and internal supervision mechani. Chapter five probes into relation between the accounting policy choice and the tax sing.
论文关键词： 会计政策；会计政策选择；动机；税收筹划；
Key words（英文摘要）： Accounting policy；Accounting policy choice；Motive；Tax sing；
Abstract（英文摘要）： The choice of the accounting policy refers to the course of the enterprise administrative authority drafts the accounting policy according to enterprise’s goal or administrative authority own goal. Because of the uncertainty of the objective world and the complexity of the economic business, the accounting fills with judge and choose from start to finish. Moreover the completeness and the flexibility of the relevant accounting criterion lees listed company the space to carry on the choice of the accounting policy.In this paper, the writer attempts to analyse several relevant respects of the accounting policy of listed company in order to understand the some characteristics of the accounting policy choice of our country’s listed company. At first, the writer analyse the motive of the choice of the accounting policy of our country’s listed company through the comparative method. Then the statistical analysis is carried on to research the accounting policy that is adopted by several trades listed companies. Based on the analysis, writer puts forward that we should take the measure which suit our country’s national conditions, to standardize the accounting policy choice of listed company.The paper is divided into five chapters. Chapter one is about the summary of the choice of accounting policy. Chapter two is about the motive of the accounting policy choice of listed company. The researches on the motive of the abroad concentrate on: agreement, fixed price of the assets, influence the outside third party. Our country’s listed company mostly concentrates on influencing the price of stocks in the first and secondary market. Chapter three is about the common points and difference points on the choice of listed company. In the chapter, writer carries on statistical analysis to the accounting policy of listed company of our country. Based on result of statistical analysis, Chapter four discusses whether we should revise accounting criterion in order to narrow the space of the accounting policy choice of listed company. Propose to set up the good order in the accounting land to impel the listed company to adopt the suitable accounting policy by perfecting the external administration structure and internal supervision mechani. Chapter five probes into relation between the accounting policy choice and the tax sing.
论文关键词： 会计政策；会计政策选择；动机；税收筹划；
Key words（英文摘要）： Accounting policy；Accounting policy choice；Motive；Tax sing；