有效控制上市公司会计政策选择行为探析
本站原创 论文中文摘要：改革开放已经走过了三十多载,股票市场在我国已经得到了迅猛发展,为我国的经济发展中扮演着重要角色。而会计政策选择则是作为对资本市场的健康良性发展起着至关重要作用的因素——上市公司会计信息的核心。会计政策的选择是企业会计信息产生的基础环节,是会计信息发挥其作用的重要表现形式,并且会产生覆盖面很广、影响很深远的社会后果和经济后果。随着我国会计准则体系的日益完善,会计政策选择将在新的会计准则实施过程中成为的主要工具与手段。上市公司作为现代企业的典型代表,如何正确有效的选择会计政策,有效的控制会计政策选择行为,将是社会各界广泛关注的问题。同时,随着经济的发展,我国股票市场在前进的道路上也渐渐暴露出许多问题。其中比较突出问题之一就是会计信息失真及披露的不充分,而会计界又将会计信息视为会计政策选择的最终产物。因为选择不同的会计政策,便决定了进入企业会计信息系统的数据及时间不同,以及对数据加工处理的方法不同,从而导致生成不同的结果,即形成不同的会计信息。一项会计政策选择的差异,会导致今后一系列数据结果的变化。所以,可以说会计政策选择就是会计工作中的“基因工程”。不同的选择,就形成各种不同的组合,进而得出不同特征的会计数据。从国内外企业信息披露情况可以看出,信息不对称使企业管理者存在机会主义的动机,经营权和所有权的分离使得管理当局掌握了会计政策选择权,因此,会计政策选择权与企业盈亏息息相关,影响到企业的各个方面,最终会影响到管理者的对企业的利益分享上。所以,管理者在会计政策的选择中对企业产生的影响会由于两权分立这种当今主流的公司管理形式的存在而会一直存在下去。那么,如何使内外制约力量充分博弈,保证会计政策选择的公允性,是各利益相关者关注的焦点。近几年来,上市公司利用会计政策选择行为来进行财务欺诈、报表粉饰的案例不绝于耳,会计政策的选择在许多企业近乎有失控的趋势,企业中的“内部人控制”,独立董事和监事会形同虚设,外部监督管理跟不上环境变化,企业会计人员的素质和各个相关利益者的博弈等等,都导致了会计政策选择失控的问题。我国在2006年曾颁布了《企业会计准则》,试图用统一会计制度来规范会计行为,但还是留给企业一定的会计政策选择权,那么企业如何在准则允许的范围内进行会计政策选择?企业选择某一种会计政策而不选另外一种的动机是什么?这些问题都是关系到我国上市公司能否健康发展、我国市场经济能够日臻完善的重大问题。面对现在越来越激烈的市场竞争,上市公司对会计人员提供的会计信息的真实性、完整性、准确性提出了更高的要求。如何有效地控制会计政策选择、读懂繁杂的会计政策选择行为背后的信息、更好的监督上市公司的会计政策选择行为?都是本篇论文需要解决的问题。同时,会计实务面临着如何同国际会计趋同,其中需要解决的问题之一也是会计政策选择问题。因此,会计政策选择研究不过有着十分重要的理论意义也同时具备很重大的现实意义。随着社会主义市场经济体制的建立,企业必然会对会计政策做出选择行为。那么如何来约束这种行为将是很具有实际价值的课题。本文首先从理论上阐述了会计政策选择行为存在的理论基础与动机；然后根据我国上市公司存在不当会计政策选择行为的种种表现,分析了产生的原因；再以四川长虹为案例,得到了会计政策选择行为的教训与启示；最后结合我国的国情,提出了如何有效控制会计政策选择行为的对策。为了保障我国经济健康稳定发展,规范上市公司的会计政策选择行为,是一个刻不容缓的问题,这也是笔者研究这个问题的初衷
Abstract（英文摘要）： Since reform and opening up, Chinese stock market has rapidly developed, and playing an increasingly important role in Chinese economics. Disclosure of accounting information of listed companies plays a vital role in the healthy development of capital market, and accounting policy choices are the core elements of the accounting information. Accounting policy is the foundation of enterprise accounting information generated, accounting functions play its important realization forms, and produces extensive social and economic consequences. As our accounting system construction, the choice of accounting policy will become the new accounting standards implementation of main methods and tools. Listed companies as a typical modern enterprises, how to choose the correct accounting policies and all circles of the society is the focus of the problem. However, there are a lot of problems while the rapid development of Chinese stock market. Among of them, one of the outstanding problems is distortion and inadequate disclosure of the accounting information. But the accountant to accounting information has been regarded as the final choice of accounting policy output in a long time. Because of different accounting policy choice, decided to enter the accounting information system, and the data of different methods of data processing collate different, thus forming different output. A policy of difference will cause a series of data changes. For example, the choice of fixed assets depreciation method, accelerated depreciation method and the method of lines between the different choices to produce great depreciation expense, thus, the income tax expenses of net income differences between the project; Depreciation still affect net value of fixed assets, total assets and liabilities according to produce great differences. Therefore, the choice of accounting policy is accounting work of "gene engineering". Different choices cause different combinations, and display the different characteristics of accounting data. So the choice of accounting policy is the core content of accounting research.The conclusion from home and abroad research, information asymmetry that enterprise managers opportuni motivation, and the separation of ownership rights administration makes the choice of accounting policies, master and accounting policy choice and enterprise so closely, affect every aspect of enterprise, which will ultimately affect the managers of the enterprise’s interests to share. So in the accounting policies for managers will influence on the question of choice because the current mainstream two rights division of company management form of existence and will continue to exist. How to make full game, and restricting power that the choice of accounting policies, the fair sex is the focus of every stakeholder.In recent years, the listed company using accounting policy choice behior for financial fraud, statements of case of window-dressing accounting policy choice in many enterprises is the trend, the enterprise has control of internal control, independent directors and supervisors, and external supervision and management non-existing follow the environmental changes, enterprise accounting personnel’s quality and various stakeholders of the game, etc., he led to the choice of accounting policy control problem. In 2006, China has promulgated the accounting standards for enterprises to use uniform accounting system, to standardize the accounting behior, but still lee enterprise certain accounting policy, then how enterprise surplus in the range of standard accounting policy choice? How the enterprise in two different types of accounting policy choice? Choose one enterprise accounting policies and don’t choose another kind of motivation is what? These problems are related to the healthy development of Chinese listed company in China, market economy cans ever-improving major problems. Facing the increasingly fierce competition in the market now, the listed company to provide accounting information of accounting personnel the truthfulness and completeness, accuracy, put forward higher request. How to effectively control the choice of accounting policy, how to read the accounting policy choice behior of complex information, how to better behind the supervision of a listed enterprise accounting policy choice behior? This thesis is to solve the problem. At the same time, the accounting practice faced with international convergence of accounting, how to solve the problems which need one is the choice of accounting policy issues. Therefore, the choice of accounting policy research but important theoretical significance also has very important practical significance.With the establishment of the socialist market economy, the enterprise must be made of accounting policy choice behior. So how to restrain this kind of behior is very practical value. Based on the research results of the reference and, on the basis of the choice of accounting policies introduced the theory basis, from the perspective of theory analysis of accounting policy choice of efficiency and opportuni motivation, and further discusses the listed companies in China the opportuni behior choice of accounting policy formation and specific motivation, and in the light of our present enterprise accounting policy choice of control behior analysis, find out the reason. Then combined with case analysis. Finally, this paper is how to standardize the accounting policy choice in the choice of accounting policies and oid medicalize put forward rationalization of policy measures and Suggestions to promote the listed companies in China, healthy, stable and development.
论文关键词： 上市公司；会计政策；会计政策选择动机；
Key words（英文摘要）： Listed Company；Accounting Policy；the Motivations of Accounting；Policies Option；
Abstract（英文摘要）： Since reform and opening up, Chinese stock market has rapidly developed, and playing an increasingly important role in Chinese economics. Disclosure of accounting information of listed companies plays a vital role in the healthy development of capital market, and accounting policy choices are the core elements of the accounting information. Accounting policy is the foundation of enterprise accounting information generated, accounting functions play its important realization forms, and produces extensive social and economic consequences. As our accounting system construction, the choice of accounting policy will become the new accounting standards implementation of main methods and tools. Listed companies as a typical modern enterprises, how to choose the correct accounting policies and all circles of the society is the focus of the problem. However, there are a lot of problems while the rapid development of Chinese stock market. Among of them, one of the outstanding problems is distortion and inadequate disclosure of the accounting information. But the accountant to accounting information has been regarded as the final choice of accounting policy output in a long time. Because of different accounting policy choice, decided to enter the accounting information system, and the data of different methods of data processing collate different, thus forming different output. A policy of difference will cause a series of data changes. For example, the choice of fixed assets depreciation method, accelerated depreciation method and the method of lines between the different choices to produce great depreciation expense, thus, the income tax expenses of net income differences between the project; Depreciation still affect net value of fixed assets, total assets and liabilities according to produce great differences. Therefore, the choice of accounting policy is accounting work of "gene engineering". Different choices cause different combinations, and display the different characteristics of accounting data. So the choice of accounting policy is the core content of accounting research.The conclusion from home and abroad research, information asymmetry that enterprise managers opportuni motivation, and the separation of ownership rights administration makes the choice of accounting policies, master and accounting policy choice and enterprise so closely, affect every aspect of enterprise, which will ultimately affect the managers of the enterprise’s interests to share. So in the accounting policies for managers will influence on the question of choice because the current mainstream two rights division of company management form of existence and will continue to exist. How to make full game, and restricting power that the choice of accounting policies, the fair sex is the focus of every stakeholder.In recent years, the listed company using accounting policy choice behior for financial fraud, statements of case of window-dressing accounting policy choice in many enterprises is the trend, the enterprise has control of internal control, independent directors and supervisors, and external supervision and management non-existing follow the environmental changes, enterprise accounting personnel’s quality and various stakeholders of the game, etc., he led to the choice of accounting policy control problem. In 2006, China has promulgated the accounting standards for enterprises to use uniform accounting system, to standardize the accounting behior, but still lee enterprise certain accounting policy, then how enterprise surplus in the range of standard accounting policy choice? How the enterprise in two different types of accounting policy choice? Choose one enterprise accounting policies and don’t choose another kind of motivation is what? These problems are related to the healthy development of Chinese listed company in China, market economy cans ever-improving major problems. Facing the increasingly fierce competition in the market now, the listed company to provide accounting information of accounting personnel the truthfulness and completeness, accuracy, put forward higher request. How to effectively control the choice of accounting policy, how to read the accounting policy choice behior of complex information, how to better behind the supervision of a listed enterprise accounting policy choice behior? This thesis is to solve the problem. At the same time, the accounting practice faced with international convergence of accounting, how to solve the problems which need one is the choice of accounting policy issues. Therefore, the choice of accounting policy research but important theoretical significance also has very important practical significance.With the establishment of the socialist market economy, the enterprise must be made of accounting policy choice behior. So how to restrain this kind of behior is very practical value. Based on the research results of the reference and, on the basis of the choice of accounting policies introduced the theory basis, from the perspective of theory analysis of accounting policy choice of efficiency and opportuni motivation, and further discusses the listed companies in China the opportuni behior choice of accounting policy formation and specific motivation, and in the light of our present enterprise accounting policy choice of control behior analysis, find out the reason. Then combined with case analysis. Finally, this paper is how to standardize the accounting policy choice in the choice of accounting policies and oid medicalize put forward rationalization of policy measures and Suggestions to promote the listed companies in China, healthy, stable and development.
论文关键词： 上市公司；会计政策；会计政策选择动机；
Key words（英文摘要）： Listed Company；Accounting Policy；the Motivations of Accounting；Policies Option；