契约理论视角下会计政策选择研究
本站原创 论文中文摘要：会计政策选择近年来一直是西方会计理论以及资本市场研究中极为重要的研究课题。在我国,《企业会计制度》和《企业会计准则》的实施赋予了企业进行选择的自主权和一定的选择空间,会计政策选择已经成为必然。本文以契约理论为基础,运用规范研究与实证研究的方法,分析企业会计政策选择的现状和存在的问题,探讨如何优化企业契约、促进会计政策的效率、实现缔约各方利益最大化。本文的结构安排如下：首先,本文在引出论题并明确研究价值后,界定了会计政策选择及相关基本概念；然后对企业的契约性质及其与会计的关系进行阐述,在此基础上对会计政策选择进行契约动机分析,即报酬契约、债务契约和政治成本对企业会计政策选择过程的综合影响,从理论上说明了会计政策选择的客观必然性；其次,通过对作为样本的甘肃省上市公司有关资产计价基础、存货发出计价方法、固定资产折旧方法、无形资产摊销方法、资产减值准备计提方法、所得税核算方法等十二项会计政策的统计性描述和分析,力图揭示上市公司会计政策选择行为的偏好及动因；最后针对其在会计选择方面所反映的问题提出准确定位会计准则发展趋势、建立有效激励约束机制、提高会计从业人员素质、加强注册会计师的审计监督等方面对上市公司的选择行为进行规范,希望对优化上市公司的会计政策选有所借鉴
Abstract（英文摘要）： Accounting policy choice is an important subject in the accounting researches in western countries. In china, the accounting system, 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, so it is necessary for firms to engage in the choice of accounting policies.This article takes modern enterprise contract theory to analysis the situation and existent problems of the accounting policy choice, and to make the contract partner’s benefit maximization. The structure of this article is arranged as follows:At first, after drawing out the thesis and the research value, the article has defined the accounting policy and its related basic concepts, then it explained the contract nature of the enterprise and its relation with accounting. In the second part, we analyzes accounting policy choice’s motive and the three contract hypothesizes about the accounting policy in west, which are Pay Contract Hypothesis, Debt Contract Hypothesis and Political Cost Hypothesis, then summarizes the influence which three contract hypothesizes produces in the firms’accounting policy choices. Through the analysis of twelve kinds of accounting methods that limited companies choose, for example, inventory issued measure, equipment depreciation, allowance for bad debts, this article tries to discover the current situation of accounting policy, meanwhile, it will put forward the improving suggestions aimed at the current situation.
论文关键词： 契约理论；会计政策选择；行为分析；建议；
Key words（英文摘要）： The contract theory；Accounting policy choice；Behiors analysis；Suggestion；
Abstract（英文摘要）： Accounting policy choice is an important subject in the accounting researches in western countries. In china, the accounting system, 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, so it is necessary for firms to engage in the choice of accounting policies.This article takes modern enterprise contract theory to analysis the situation and existent problems of the accounting policy choice, and to make the contract partner’s benefit maximization. The structure of this article is arranged as follows:At first, after drawing out the thesis and the research value, the article has defined the accounting policy and its related basic concepts, then it explained the contract nature of the enterprise and its relation with accounting. In the second part, we analyzes accounting policy choice’s motive and the three contract hypothesizes about the accounting policy in west, which are Pay Contract Hypothesis, Debt Contract Hypothesis and Political Cost Hypothesis, then summarizes the influence which three contract hypothesizes produces in the firms’accounting policy choices. Through the analysis of twelve kinds of accounting methods that limited companies choose, for example, inventory issued measure, equipment depreciation, allowance for bad debts, this article tries to discover the current situation of accounting policy, meanwhile, it will put forward the improving suggestions aimed at the current situation.
论文关键词： 契约理论；会计政策选择；行为分析；建议；
Key words（英文摘要）： The contract theory；Accounting policy choice；Behiors analysis；Suggestion；