我国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,在既定的可选择的范围内,根据企业的目标或管理当局的目标,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。随着我国市场经济的逐步完善及资本市场的不断发展,会计政策选择在企业财务信息系统中扮演着越来越重要的角色。不同的会计政策选择,导致企业不同结果的会计信息,会对企业各利益相关者产生不同的利益分配结果和社会资源配置效率。本文首先阐述了国内外会计政策研究现状和发展动态,然后从会计政策的基本含义出发,引出了会计政策选择的概念。在对会计政策选择相关理论进行较为详尽论述的基础上,指明了会计政策选择存在客观必然性与主观需要性。接下来,对我国上市公司会计政策的发展变迁进行了简单回顾,本文的重点是结合具体案例对我国上市公司会计政策选择的种种行为表现进行了揭示,剖析了其产生的原因,为避免会计选择的机会主义倾向,推动我国资本市场的健康发展,提出了优化我国会计政策选择的7中途径。本文认为,既然会计政策是客观存在的,其选择过程既是利益分配过程,又是实现本身的优化过程。因此,对于会计政策,关键是防止过度滥用,尽量减少诱发滥用的动机,并优化其选择行为,即优化利益分配和社会资源配置。根据我国的会计环境,要优化会计政策选择,必须完善企业会计准则等相关规范、规范会计政策选择原则、严格会计政策选择程序并通过完善公司治理结构、优化经营者行为、加强外部审计监督及提高会计人员的整体素质等措施达到会计政策选择的优化
Abstract（英文摘要）： The accounting policy choice refers to the course of the administrative authority drafting the accounting policy according to the goal of enterprise or administrative authority, after comparing and analyzing to the various accounting principles, methods and processes. Along with the working up of market economy and the developing of capital market in China, the accounting policy choice is playing the more and more important role in the enterprise’financial information systems. The different accounting policy choices usually cause different accounting information, and bring different results and efficiencies to the correlative parties during profit and social resource distributing.This paper firstly states the present situation and dynamic status of the accounting policy research at home and abroad, then leads to the conception of accounting policy choice upon the basic signification of accounting policy. After detailed describing to the relative theory on accounting policy choice, this paper demonstrates the impersonal inevitability and subjective demand of the accounting policy choice. Then the paper briefly reviews the development and changes of the accounting policy choice of listed companies in China, it puts the emphases on the unveiling to the different actions of the accounting policy choice of listed companies in China, taking actual case as example, analyzes the reason of its existing. To oid the opportuni trend of accounting policy, promote the healthy development of our capital market, this paper indicates 7 ways to make our accounting policy choice better.The opinion of this paper is: accounting policy exists impersonally, so the process to choose it is both the process of allotting profits and optimizing itself. So, to the accounting policy, the key is preventing misusing it and try to decrease the intention to misuse it. And take the action better, that means, allot profits and social resource fairly and correctly. According to the accounting condition in China, to optimize the accounting policy choice, it is necessary to perfect the relative rules, principles and process of accounting policy choice.
论文关键词： 上市公司；会计政策；资本市场；
Key words（英文摘要）： listed company；accounting policy；capital market；
Abstract（英文摘要）： The accounting policy choice refers to the course of the administrative authority drafting the accounting policy according to the goal of enterprise or administrative authority, after comparing and analyzing to the various accounting principles, methods and processes. Along with the working up of market economy and the developing of capital market in China, the accounting policy choice is playing the more and more important role in the enterprise’financial information systems. The different accounting policy choices usually cause different accounting information, and bring different results and efficiencies to the correlative parties during profit and social resource distributing.This paper firstly states the present situation and dynamic status of the accounting policy research at home and abroad, then leads to the conception of accounting policy choice upon the basic signification of accounting policy. After detailed describing to the relative theory on accounting policy choice, this paper demonstrates the impersonal inevitability and subjective demand of the accounting policy choice. Then the paper briefly reviews the development and changes of the accounting policy choice of listed companies in China, it puts the emphases on the unveiling to the different actions of the accounting policy choice of listed companies in China, taking actual case as example, analyzes the reason of its existing. To oid the opportuni trend of accounting policy, promote the healthy development of our capital market, this paper indicates 7 ways to make our accounting policy choice better.The opinion of this paper is: accounting policy exists impersonally, so the process to choose it is both the process of allotting profits and optimizing itself. So, to the accounting policy, the key is preventing misusing it and try to decrease the intention to misuse it. And take the action better, that means, allot profits and social resource fairly and correctly. According to the accounting condition in China, to optimize the accounting policy choice, it is necessary to perfect the relative rules, principles and process of accounting policy choice.
论文关键词： 上市公司；会计政策；资本市场；
Key words（英文摘要）： listed company；accounting policy；capital market；