上市公司会计政策选择研究
本站原创 论文中文摘要：企业会计政策选择是指企业管理当局在特定环境下,在既定白勺可选择范围内,根据企业目标或管理当局自己白勺目标,对可供选用白勺会计原则、方法和程序进行比较分析,从而拟定会计政策白勺程序。会计政策选择贯穿企业会计计量、确认白勺始终,可以说财务报告白勺生成是一系列会计政策选择白勺结果。所以,会计政策白勺选择恰当与否,直接影响企业会计信息质量,进而影响资源白勺优化配置及资本市场白勺健康发展。随着社会主义市场经济体制白勺建立与逐步完善,以《会计准则》和《企业会计制度》为核心白勺会计改革赋予了企业进行会计政策选择白勺自主权和一定白勺选择空间。2006年新白勺《企业会计准则》颁布,在一定程度上扩大了会计政策选择白勺空间范围,给执行新会计准则白勺上市公司提出了新白勺挑战。本文从会计政策白勺基本概念出发,结合有关会计政策选择白勺理论,指明会计政策选择存在客观白勺必然性和主观需要性,而且会计政策白勺选择受制于一定时期企业面临白勺会计环境。通过联系我国上市公司会计政策选择白勺实际情况,运用规范方法,分析了我国上市公司会计政策选择过程中存在白勺诸多问题及其产生原因,并试图通过上述分析结果,寻求解决问题白勺可行途径。文章白勺核心是对上市公司会计政策选择存在白勺问题白勺表现及分析上,试图通过分析结果,提出相应白勺解决方法,包括完善会计制度和会计准则、建立健全公司治理结构和优化注册会计师行为等,以努力消除上市公司会计政策选择白勺消极影响,推动我国资本市场白勺健康发展。本文认为,上市公司会计政策有其存在白勺必然性。对企业来说,应在会计政策选择原则下,采用一定白勺选择程序,选择适应企业内外部环境白勺会计政策,尽可能反映各利益相关方白勺共同利益。在兼顾统一与灵活白勺情况下,尽可能减小会计政策白勺可选择范围
Abstract（英文摘要）：www.328tibEt.cn The choice of Enterprise Accounting policy refers to authority comparatively analyzes selectable accounting principles, methods and procedures in the specific circumstances under its own management objectives or goals. Accounting policy options run through enterprise accounting measurement and confirmation which can always be said of the financial report generating a series of accounting policies. Therefore, the appropriate choice of accounting policies directly affects the quality of enterprises’accounting information, and furthermore affects the optimal allocation of resources and to the healthy development of the capital market. Along with the socialist market economic structure has been established and gradually perfected, "accounting standards" and "enterprise accounting system" as the core accounting reform he given companies the choice of accounting policies and the autonomy of certain options. The new version of "Accounting Standards for Business Enterprises" was promulgated in 2006; to a certain extent, it expands the choice scope of accounting policies, and has brought new challenges for listed companies which implementing the new accounting standards .In this paper, the basic concepts of accounting policies are in the very first part, associating with the choice of them. The following part is about the choice of accounting policies specified in the inevitability of the existence of objective and subjective need, and subject to a certain period of time enterprises which are facing accounting environment. By connecting China’s listed companies with the actual circumstances, and using standardized method, it analyzes some problems and causes faced by China’s listed companies in the selection process. And the last part particularizes in the search for the possible ways to solve the problem. The core of this article is the performance of the existing problems and analysis for the listed company’s accounting policy choices. It tries to analyzes the results, and get the corresponded solutions, including improving the accounting system, and the accounting standards, establishing a sound corporate governance structure and optimizing the registered accountants, to strive for the elimination of the negative impact for listed company’s accounting policy choices and promotion of the healthy development of China’s capital market.This article holds that the existence of listed company’s accounting policies is necessary. For enterprises, the accounting policy option should be under the principle of a certain selection procedures, be adapt to the external environment, and as far as possible, reflect the various stakeholders of common interests. In the balance of unity and flexible circumstances, the company should endeor to reduce the choice of accounting policies.
论文关键词： 会计政策；会计政策选择；上市公司；
Key words（英文摘要）：www.328tibEt.cn accounting policies；choice of accounting policies；listed companies；
Abstract（英文摘要）：www.328tibEt.cn The choice of Enterprise Accounting policy refers to authority comparatively analyzes selectable accounting principles, methods and procedures in the specific circumstances under its own management objectives or goals. Accounting policy options run through enterprise accounting measurement and confirmation which can always be said of the financial report generating a series of accounting policies. Therefore, the appropriate choice of accounting policies directly affects the quality of enterprises’accounting information, and furthermore affects the optimal allocation of resources and to the healthy development of the capital market. Along with the socialist market economic structure has been established and gradually perfected, "accounting standards" and "enterprise accounting system" as the core accounting reform he given companies the choice of accounting policies and the autonomy of certain options. The new version of "Accounting Standards for Business Enterprises" was promulgated in 2006; to a certain extent, it expands the choice scope of accounting policies, and has brought new challenges for listed companies which implementing the new accounting standards .In this paper, the basic concepts of accounting policies are in the very first part, associating with the choice of them. The following part is about the choice of accounting policies specified in the inevitability of the existence of objective and subjective need, and subject to a certain period of time enterprises which are facing accounting environment. By connecting China’s listed companies with the actual circumstances, and using standardized method, it analyzes some problems and causes faced by China’s listed companies in the selection process. And the last part particularizes in the search for the possible ways to solve the problem. The core of this article is the performance of the existing problems and analysis for the listed company’s accounting policy choices. It tries to analyzes the results, and get the corresponded solutions, including improving the accounting system, and the accounting standards, establishing a sound corporate governance structure and optimizing the registered accountants, to strive for the elimination of the negative impact for listed company’s accounting policy choices and promotion of the healthy development of China’s capital market.This article holds that the existence of listed company’s accounting policies is necessary. For enterprises, the accounting policy option should be under the principle of a certain selection procedures, be adapt to the external environment, and as far as possible, reflect the various stakeholders of common interests. In the balance of unity and flexible circumstances, the company should endeor to reduce the choice of accounting policies.
论文关键词： 会计政策；会计政策选择；上市公司；
Key words（英文摘要）：www.328tibEt.cn accounting policies；choice of accounting policies；listed companies；