我国上市公司会计政策选择经济后果研究
本站原创 论文中文摘要：本文通过对我国上市公司利用会计政策选择进行会计的案例透彻分析,提出了上市公司会计政策选择存在的主要问题。在此基础上,全面而系统地探讨了上市公司会计政策选择的动机和影响因素,研究了上市公司会计政策选择所造成的经济后果,并对如何规范会计政策选择提出了建议。本文认为,上市公司利用会计政策选择进行会计造成了严重的经济后果,主要体现在对相关利益集团的影响,对股票市场运行的影响以及对经济秩序的影响三个方面。其严重性在于造成股票市场的资源优化配置这一基本功能被弱化,并对市场经济秩序产生了消极的影响。为规范会计政策选择,应该建立一种多重制约机制,主要包括会计准则制约,法律监督体系制约,企业内部激励制约机制和强化注册会计师的审计监督,健全企业外部制约机制等四个方面
Abstract（英文摘要）： The development of the listed company of our country has already had a history of more than ten years. The capital market plays a more and more important role in the course of resource distribution. However, the capital market of our country is from planned economy to the transition course of market economy, still he the problem that some remains to solve. Though no matter from market supervision, criterion construction, or the institutional improvement inside enterprises, make considerable progress. But we obvious to all to violate legal provisions phenomenon to be successive seriously various kinds of, the listed company, in order to plan to be listed, in order to reach the lifeline of rationing shares, the what one is particularly good at that the various accounting policy handles in order to oid ST, PT, the report form of all shapes and colors is recombined and emerged in an endless stream with the affiliated party trade. From Yinguanxia, Qiongminyuan, Hongguang Industries Co. to ZhengBaiwen, Lantiangufen, Daqinglianyi, etc., they through sport with accounting policy and between the streams of palm, cheat investor and the market, he influence the efficiency of the capital market greatly, has caused the negative social consequence. Owing to accounting policy handle behior he not receive the effective radical cure at capital market, I choose this subject as the research object with the accounting policy of listed company. This text combine some research results both at home and abroad, utilize accounting policy is it go on problem that accountant handle to choose to of our country listed company carry on deeply, careful studying. Through utilize accounting policy choosing is it carry on accountant make the fake to of our country listed company case thorough to analyze, choose the subject matter that exists after putting forward the accounting policy of listed company. On this basis, the motive of probing into the accounting policy choosing of listed company and in an all-round way but systematically and influence factor, choose the economic consequences caused after studying the accounting policy of listed company, and to what a accounting policy of the norm to choose to put forward the suggestion. Article review relevant accounting document that policy choose at first, overall assurance accounting basic concept and theory that policy chooses in terms of international front, he analyzed the newest research dynamic status that choose of relevant accounting policies from the domestic research results, through is it find domestic existing document he some make the casual discussion in theory to analyze. Some documents of positive research at the same time, the achievement index quoted is too single, choose with describe to some accounting policy just he not considered synthetically the stage construction that the accounting policy abuses is influenced. Because of the above current situation, the research of this text makes great efforts to be improving from several following respects: 1.According to the actual conditions of the listed company of our country, study in terms of whole what kind of state listed company is in on earth on the issue that the accounting policy is chosen. 2. The motive of probing into the accounting policy of listed company and choosing in an all-round way but systematically and influence factor, and has studied the accounting policy of listed company and chosen to cause some kinds of economic consequences, he stronger realistic meanings. 3. Choose in order to standardize the accounting policy, propose setting up a kind of multiple restriction mechani, standardize two levels of the system, namely legal norm and criterion system norm from the accountant, and four respects of encouraging restriction mechani and perfecting enterprise’s external restriction mechani etc. he put forward the suggestion inside enterprises. On the basis of choosing the theoretical research of essence and main content to the accounting policy, this text utilizes the accounting policy to choose to analyze the case that the accountant makes the fake to the listed company of our country at first, find the listed company in order to cover up and make up the business performance and financial situation, usually choose the pricing method of the stock, depreciation of fixed assets, cost or the expenses capitalize and the expenses, assets idea withdraw , treatment , size a accounting policy of asserting etc. invested , exchange of increase and decrease and amalgamate the accounting policy that plan of reducing etc.. And the same company usually also takes diversified methods, choose many kinds of accounting policies to make the fake and make up the economic business, among them especially propose the idea planned of reducing value of the assets for the most frequently used means. When choose to he greater flexibility in accounting policy, the listed company seldom really sets out from one’s own reality, choose the accounting policy according to the just and sound position, but proceed from one’s own interests, gloss over the achievement, safeguard enterprises and operator’s image with false information, make its accounting information offered lose comparability, dependability. Allow the original intention with the right to choose of accounting policies of enterprises to be to enable enterprises to reflect enterprise’s financial situation and management performance truly andobjectively, but has become the means that administrative authority seeks the illegitimate benefits in fact, it is distorted to aggrate accounting information, has produced the bad economic consequence. The motive chosen from the accounting policy of the listed company is seen, for is it is it list, obtain qualification of rationing shares, is it punish, handle stock price, several purpose of reducing political cost etc. to oid to issue to achieve mainly. Whether influence enterprise accounting factor that policy choose include following odd. (1) Economic environmental factor. The good economic environment worsening will impel enterprises to choose different accounting policies. (2) The accounting laws and regulations are required. Enterprises should regard accountant’s basic criterion as guidelines while dealing with the concrete business, observe the corresponding accounting laws and regulations. (3) Quality requirement of the accounting statement. The high-quality accounting statement should meet the standard that the accounting principle stipulate, for instance dependence, comparability, consistency, clarity in time, etc. (4) The production management characteristics of enterprises. Enterprises must combine with the production management characteristic of this enterprise together while choosing the accounting policy, choose this suitable enterprise to produce the accounting policy of the management characteristic. (5) Because the direct factor that the realistic states of enterprises cause the accounting policy to choose. Including economic benefits do not drive driving, accountant low risk, factor of the debt, management remuneration factor, government’s factor of sincerity, etc. Choosing a kind of accounting policy in enterprise shows as a technological question in the course of enterprises accounting formally, but the chess matches of a kind of economic and political interests in essence. What is called accounting economic consequence that policy choose, means the result in accounting report and accounting information caused by enterprise accounting policy choosing, thus influence the decision behior of such persons who are correlated with of the interests as the enterprise, government, investor, creditor, etc., and has caused the instability that economic order and market operate finally. Because there are many unreasonable situations in the administration structure of the listed company of our country, often directors and operator he phenomenon that personnel cross, and the phenomenon that the big shareholder occupy minority stockholder’s interests exists. So carry on the accountant and make the fake through the choice of the accounting policy, administrative authority, including big shareholder, is the biggest interests beneficiary. And medium and all investor disadvantaged groups, whom
论文关键词： 会计政策选择；经济后果；多重制约机制；
Abstract（英文摘要）： The development of the listed company of our country has already had a history of more than ten years. The capital market plays a more and more important role in the course of resource distribution. However, the capital market of our country is from planned economy to the transition course of market economy, still he the problem that some remains to solve. Though no matter from market supervision, criterion construction, or the institutional improvement inside enterprises, make considerable progress. But we obvious to all to violate legal provisions phenomenon to be successive seriously various kinds of, the listed company, in order to plan to be listed, in order to reach the lifeline of rationing shares, the what one is particularly good at that the various accounting policy handles in order to oid ST, PT, the report form of all shapes and colors is recombined and emerged in an endless stream with the affiliated party trade. From Yinguanxia, Qiongminyuan, Hongguang Industries Co. to ZhengBaiwen, Lantiangufen, Daqinglianyi, etc., they through sport with accounting policy and between the streams of palm, cheat investor and the market, he influence the efficiency of the capital market greatly, has caused the negative social consequence. Owing to accounting policy handle behior he not receive the effective radical cure at capital market, I choose this subject as the research object with the accounting policy of listed company. This text combine some research results both at home and abroad, utilize accounting policy is it go on problem that accountant handle to choose to of our country listed company carry on deeply, careful studying. Through utilize accounting policy choosing is it carry on accountant make the fake to of our country listed company case thorough to analyze, choose the subject matter that exists after putting forward the accounting policy of listed company. On this basis, the motive of probing into the accounting policy choosing of listed company and in an all-round way but systematically and influence factor, choose the economic consequences caused after studying the accounting policy of listed company, and to what a accounting policy of the norm to choose to put forward the suggestion. Article review relevant accounting document that policy choose at first, overall assurance accounting basic concept and theory that policy chooses in terms of international front, he analyzed the newest research dynamic status that choose of relevant accounting policies from the domestic research results, through is it find domestic existing document he some make the casual discussion in theory to analyze. Some documents of positive research at the same time, the achievement index quoted is too single, choose with describe to some accounting policy just he not considered synthetically the stage construction that the accounting policy abuses is influenced. Because of the above current situation, the research of this text makes great efforts to be improving from several following respects: 1.According to the actual conditions of the listed company of our country, study in terms of whole what kind of state listed company is in on earth on the issue that the accounting policy is chosen. 2. The motive of probing into the accounting policy of listed company and choosing in an all-round way but systematically and influence factor, and has studied the accounting policy of listed company and chosen to cause some kinds of economic consequences, he stronger realistic meanings. 3. Choose in order to standardize the accounting policy, propose setting up a kind of multiple restriction mechani, standardize two levels of the system, namely legal norm and criterion system norm from the accountant, and four respects of encouraging restriction mechani and perfecting enterprise’s external restriction mechani etc. he put forward the suggestion inside enterprises. On the basis of choosing the theoretical research of essence and main content to the accounting policy, this text utilizes the accounting policy to choose to analyze the case that the accountant makes the fake to the listed company of our country at first, find the listed company in order to cover up and make up the business performance and financial situation, usually choose the pricing method of the stock, depreciation of fixed assets, cost or the expenses capitalize and the expenses, assets idea withdraw , treatment , size a accounting policy of asserting etc. invested , exchange of increase and decrease and amalgamate the accounting policy that plan of reducing etc.. And the same company usually also takes diversified methods, choose many kinds of accounting policies to make the fake and make up the economic business, among them especially propose the idea planned of reducing value of the assets for the most frequently used means. When choose to he greater flexibility in accounting policy, the listed company seldom really sets out from one’s own reality, choose the accounting policy according to the just and sound position, but proceed from one’s own interests, gloss over the achievement, safeguard enterprises and operator’s image with false information, make its accounting information offered lose comparability, dependability. Allow the original intention with the right to choose of accounting policies of enterprises to be to enable enterprises to reflect enterprise’s financial situation and management performance truly andobjectively, but has become the means that administrative authority seeks the illegitimate benefits in fact, it is distorted to aggrate accounting information, has produced the bad economic consequence. The motive chosen from the accounting policy of the listed company is seen, for is it is it list, obtain qualification of rationing shares, is it punish, handle stock price, several purpose of reducing political cost etc. to oid to issue to achieve mainly. Whether influence enterprise accounting factor that policy choose include following odd. (1) Economic environmental factor. The good economic environment worsening will impel enterprises to choose different accounting policies. (2) The accounting laws and regulations are required. Enterprises should regard accountant’s basic criterion as guidelines while dealing with the concrete business, observe the corresponding accounting laws and regulations. (3) Quality requirement of the accounting statement. The high-quality accounting statement should meet the standard that the accounting principle stipulate, for instance dependence, comparability, consistency, clarity in time, etc. (4) The production management characteristics of enterprises. Enterprises must combine with the production management characteristic of this enterprise together while choosing the accounting policy, choose this suitable enterprise to produce the accounting policy of the management characteristic. (5) Because the direct factor that the realistic states of enterprises cause the accounting policy to choose. Including economic benefits do not drive driving, accountant low risk, factor of the debt, management remuneration factor, government’s factor of sincerity, etc. Choosing a kind of accounting policy in enterprise shows as a technological question in the course of enterprises accounting formally, but the chess matches of a kind of economic and political interests in essence. What is called accounting economic consequence that policy choose, means the result in accounting report and accounting information caused by enterprise accounting policy choosing, thus influence the decision behior of such persons who are correlated with of the interests as the enterprise, government, investor, creditor, etc., and has caused the instability that economic order and market operate finally. Because there are many unreasonable situations in the administration structure of the listed company of our country, often directors and operator he phenomenon that personnel cross, and the phenomenon that the big shareholder occupy minority stockholder’s interests exists. So carry on the accountant and make the fake through the choice of the accounting policy, administrative authority, including big shareholder, is the biggest interests beneficiary. And medium and all investor disadvantaged groups, whom
论文关键词： 会计政策选择；经济后果；多重制约机制；