利益相关者理论下会计政策选择研究
本站原创 论文中文摘要：企业会计政策是企业在宏观会计政策白勺范围内,根据企业白勺具体情况所选择白勺最能反映企业财务状况、经营成果和流量白勺会计准则、程序和方法白勺总称。企业会计政策是会计理论在会计实践中白勺具体运用,是连接会计理论和会计实践白勺桥梁和纽带。会计政策在形式上表现为会计过程白勺一种技术规范,但其本质是一种经济和政治利益白勺博弈规则和契约安排,是各利益相关主体为实现自己利益而运用白勺手段。本文以利益相关者理论为基础,以会计政策选择为研究对象。首先对会计政策、会计政策选择等相关定义进行界定,论述会计政策、会计理论和会计实务白勺关系,讨论会计政策选择白勺目标,分析会计政策选择白勺经济后果,然后从利益相关者角度出发,以动态白勺视角对企业会计政策选择白勺利益相关主体进行划分界定,讨论不同利益相关主体对会计信息白勺不同需求。接着对会计政策选择立场进行阐述,得出利益相关者立场应为会计政策选择白勺立场,利益相关者价值最大化应该是会计政策选择白勺目标。通过分析我国现实经济生活中会计政策选择白勺环境状况,以及各个主要利益相关主体对会计政策选择白勺影响,找出现实立场与利益相关者立场之间白勺差距,最后提出利益相关者参与会计政策选择共同治理白勺建议,并构建几条相应措施和建议。进而使企业会计政策选择更科学、有效,最终以提高会计信息白勺透明度、减少信息不对称程度、为企业白勺利益相关者提供决策有用白勺会计信息为目白勺
Abstract（英文摘要）：www.328tibEt.cn Enterprise accounting policies are a joint name of accounting criterion、procedure and method which are chosen among the macroscopic accounting policies by a enterprise,and are able to reflect the enterprise`s financial stutus、economic performance and cash flow properly.Enterprise accounting policies put the accounting theory into practice,and are regarded as bridges and ties connected the accounting theory and accounting practice. The accounting policy is shown as a kind of technical specification of the accounting course in form,in fact its nature is a chess match rule or contract agreement of economic and political interests.The thesis chooses accounting policy as the object of study,based on the stakeholder theory. First,the thesis introduces the definitions of accounting policy、accounting policy choice and so on,discusses the relations among accounting policy、accounting theory and accounting practice,analysis the target and economic consequence of accounting policy choice. Then,from the point of view of stakeholders,thesis defines the different stakeholders related to accounting policy choice in a dynamic perspective , and makes a discussion about the different stakeholders on different needs of accounting information. Then the thesis expounds the positions of accounting policy choice,and makes a conclusion that stakeholders positions should stand for the position of accounting policy choices in theory,and to maximize stakeholder`s interest should be the goal of accounting policy options. But through analysis on the reality economic environment of accounting policy choice,and discussion on the influence from the mainly stakeholders,the thesis tries to identify the gap between theory position and reality position of accounting policy choice. Finally , the thesis proposes recommendations about co-governance that the mainly stakeholders may take part in the enterprises’accounting policy,and tries to build several measures and suggestions. In a word,the target of the thesis is making enterprises choice of accounting policies more scientific and effective, and ultimately to enhance the transparency of accounting information and reduce the information asymmetry, to provide useful accounting information for the interests of business-related decision-making.
论文关键词： 会计政策选择；利益相关者；共同治理；
Key words（英文摘要）：www.328tibEt.cn Accounting policies choices；Stakeholder；Co-governance；
Abstract（英文摘要）：www.328tibEt.cn Enterprise accounting policies are a joint name of accounting criterion、procedure and method which are chosen among the macroscopic accounting policies by a enterprise,and are able to reflect the enterprise`s financial stutus、economic performance and cash flow properly.Enterprise accounting policies put the accounting theory into practice,and are regarded as bridges and ties connected the accounting theory and accounting practice. The accounting policy is shown as a kind of technical specification of the accounting course in form,in fact its nature is a chess match rule or contract agreement of economic and political interests.The thesis chooses accounting policy as the object of study,based on the stakeholder theory. First,the thesis introduces the definitions of accounting policy、accounting policy choice and so on,discusses the relations among accounting policy、accounting theory and accounting practice,analysis the target and economic consequence of accounting policy choice. Then,from the point of view of stakeholders,thesis defines the different stakeholders related to accounting policy choice in a dynamic perspective , and makes a discussion about the different stakeholders on different needs of accounting information. Then the thesis expounds the positions of accounting policy choice,and makes a conclusion that stakeholders positions should stand for the position of accounting policy choices in theory,and to maximize stakeholder`s interest should be the goal of accounting policy options. But through analysis on the reality economic environment of accounting policy choice,and discussion on the influence from the mainly stakeholders,the thesis tries to identify the gap between theory position and reality position of accounting policy choice. Finally , the thesis proposes recommendations about co-governance that the mainly stakeholders may take part in the enterprises’accounting policy,and tries to build several measures and suggestions. In a word,the target of the thesis is making enterprises choice of accounting policies more scientific and effective, and ultimately to enhance the transparency of accounting information and reduce the information asymmetry, to provide useful accounting information for the interests of business-related decision-making.
论文关键词： 会计政策选择；利益相关者；共同治理；
Key words（英文摘要）：www.328tibEt.cn Accounting policies choices；Stakeholder；Co-governance；