我国上市公司会计政策选择问题研究
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,并且会产生广泛的社会和经济后果。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。本文以契约理论作为会计政策选择的理论基础,运用规范研究和实证案例研究的方法,系统地探讨了我国上市公司会计政策选择的现状及其产生的机制背景,并对如何保证效率型的会计政策选择做了深层次的探讨。 第一章,首先从解释基本概念入手,对政策、会计政策以及会计政策选择的含义进行了详细的阐述;然后从会计目标出发,论述了在会计目标理论指导下的会计政策选择目标的理论发展,从而得出我国会计政策选择目标的定位原则;最后,对我国上市公司会计政策的发展变迁进行了阶段性的划分,并从中概括出我国上市公司会计政策选择的特点,即滞后性和被“催生”性。为下文分析我国会计政策选择现状打下基础。 第二章,本章以契约理论为会计政策选择的理论依据,从企业契约的角度对会计政策选择的生成、表现及其效用做以分析。由于契约存在的不完备性,使得会计政策选择成为必然。赋予企业一定的会计选择权,便于企业通过会计选择向市场传递公司的特有信息,从而降低准则的实施成本;委托-机制的存在,使企业经理人员拥有了会计政策选择权,信息的不对称会带来效率型和机会主义型两种会计政策选择行为。我们研究的目标是建立完善的机制保证效率型会计政策选择,减少机会主义型会计政策选择。 第三章,不同的会计政策选择会影响会计信息使用者的决策行为,从而影响社会中经济利益的分配及资源的配置,即会计政策选择具有经济后果性。它的经济后果性具体体现在对各个会计信息使用者及国家宏观经济的影响上。经济后果性又决定了管理者有动机利用会计政策选择进行寻租活动,以攫取公共领域的“租金”,列举了具体的寻租行为表现,并建立博弈模型对其寻租行为的过程和动因进
Abstract（英文摘要）： The accounting policy is the foundation that enterprise’s accounting information turns into, and an important way of realization that an accountant gives play to the role of its function, and will produce the extensive social and economic consequence. Listed company as typical modern enterprise, accounting influence that policy chooses its more far-reaching and more general than that of general enterprises. Therefore, choose to be one of the important subjects for research in a research field of capital market in accounting policy of listed company. This text use norm and research approach that play chess, study of our country listed company accounting current situation that policy chooses and produce the mechani systematically, and choose to do the profound discussion in accounting policy of the efficiency type to that how to guarantee .Chapter one, start with explaining basic conception at first, the meaning chosen to the policy , accounting policy and accounting policy has carried on detailed exposition; Then proceed from accounting goal , expound the fact that chooses the theory of the goal to develop in accounting policy under the guidance of accounting goal theory, draw I Congress count policy choice localization principle of goal; Finally, the development changes in the accounting policy of listed company of our country carried on phased division, and the characteristic of summarizing out the accounting policy of listed company of our country and choosing from it, namely person who lag behind and " pressing for the natural disposition ". Analyze my congress counts the policy and choose the current situation to lay the foundation for the ensuing chapters.Chapter two, the theoretical foundation that this chapter regards theory of the agreement as the accounting policy and chooses, the formulation, behior and utility that are chosen to the accounting policy in terms of enterprise’s agreement are made with analysis. Because of completeness that agreement exist, make the accounting policy chosen to become inevitable. Choose to give play to the role of its reducing agreement cost through managing remuneration agreement , debt agreement and political cost agreement mainly in accounting policy; Trust- act for existence of mechani , make enterprise executive he accounting policy right to choose, information asymmetric to will bring efficiency type and opportuni type two kinds of accounting policies choose the behior. The goal that we study is to set up complete mechani to guarantee the efficiency type accounting policy is chosen, reduce the opportuni type accounting policy to choose.Chapter three, different accounting policy is it can influence accounting information decision behior of user to choose, thus influence the distribution of the economic benefits and disposition of resources in the society, and choose to he economic consequences in namely the accounting policy. Its economic consequence reflects concretely on the impact on each accounting information user and national macroeconomics. The economic consequence has determined a administrator he motives to utilize the accounting policy to choose to carry on seeking and renting, in order to seize " rent " of the public field, he enumerated concrete seeking the behior of renting and behing, is it play chess model is it rent to it course and reason of behior analyze to seek to set up.Chapter four is it withdraw as person who reduce eight assets of foundation assets occupy sizable proportion of the total value in listed company to count to plan, person who reduce is it count carry correct or not , many or major general concern listed company financial situation and objectivity of business performance directly to plan. Through to eight assets concrete analysis that prepare of reducing etc. , can see listed company is it utilize person who reduce plan accounting policy handle motive of profit to he, carry on detailed explanation to every motive , explain person who reduce plan accounting easy reason that handle policy.Chapter
论文关键词： 会计政策选择；约理论；济后果；寻租；资产减值；公司治理；
Key words（英文摘要）： Accounting policy choices；Contract theory；Economic consequences；Rent-seeking；Preparation for asset depreciation；Corporate governance；
Abstract（英文摘要）： The accounting policy is the foundation that enterprise’s accounting information turns into, and an important way of realization that an accountant gives play to the role of its function, and will produce the extensive social and economic consequence. Listed company as typical modern enterprise, accounting influence that policy chooses its more far-reaching and more general than that of general enterprises. Therefore, choose to be one of the important subjects for research in a research field of capital market in accounting policy of listed company. This text use norm and research approach that play chess, study of our country listed company accounting current situation that policy chooses and produce the mechani systematically, and choose to do the profound discussion in accounting policy of the efficiency type to that how to guarantee .Chapter one, start with explaining basic conception at first, the meaning chosen to the policy , accounting policy and accounting policy has carried on detailed exposition; Then proceed from accounting goal , expound the fact that chooses the theory of the goal to develop in accounting policy under the guidance of accounting goal theory, draw I Congress count policy choice localization principle of goal; Finally, the development changes in the accounting policy of listed company of our country carried on phased division, and the characteristic of summarizing out the accounting policy of listed company of our country and choosing from it, namely person who lag behind and " pressing for the natural disposition ". Analyze my congress counts the policy and choose the current situation to lay the foundation for the ensuing chapters.Chapter two, the theoretical foundation that this chapter regards theory of the agreement as the accounting policy and chooses, the formulation, behior and utility that are chosen to the accounting policy in terms of enterprise’s agreement are made with analysis. Because of completeness that agreement exist, make the accounting policy chosen to become inevitable. Choose to give play to the role of its reducing agreement cost through managing remuneration agreement , debt agreement and political cost agreement mainly in accounting policy; Trust- act for existence of mechani , make enterprise executive he accounting policy right to choose, information asymmetric to will bring efficiency type and opportuni type two kinds of accounting policies choose the behior. The goal that we study is to set up complete mechani to guarantee the efficiency type accounting policy is chosen, reduce the opportuni type accounting policy to choose.Chapter three, different accounting policy is it can influence accounting information decision behior of user to choose, thus influence the distribution of the economic benefits and disposition of resources in the society, and choose to he economic consequences in namely the accounting policy. Its economic consequence reflects concretely on the impact on each accounting information user and national macroeconomics. The economic consequence has determined a administrator he motives to utilize the accounting policy to choose to carry on seeking and renting, in order to seize " rent " of the public field, he enumerated concrete seeking the behior of renting and behing, is it play chess model is it rent to it course and reason of behior analyze to seek to set up.Chapter four is it withdraw as person who reduce eight assets of foundation assets occupy sizable proportion of the total value in listed company to count to plan, person who reduce is it count carry correct or not , many or major general concern listed company financial situation and objectivity of business performance directly to plan. Through to eight assets concrete analysis that prepare of reducing etc. , can see listed company is it utilize person who reduce plan accounting policy handle motive of profit to he, carry on detailed explanation to every motive , explain person who reduce plan accounting easy reason that handle policy.Chapter
论文关键词： 会计政策选择；约理论；济后果；寻租；资产减值；公司治理；
Key words（英文摘要）： Accounting policy choices；Contract theory；Economic consequences；Rent-seeking；Preparation for asset depreciation；Corporate governance；