企業(yè)會(huì)計(jì)政策選擇研究

13400字

摘要：企業(yè)會(huì)計(jì)政策選擇指的是企業(yè)管理者在一定的環(huán)境下，根據(jù)企業(yè)的目標(biāo)在既定的可選擇范圍內(nèi)對(duì)各種會(huì)計(jì)原則，方法以及程序進(jìn)行比較，從而制定企業(yè)的會(huì)計(jì)政策的過(guò)程。
會(huì)計(jì)政策選擇在形式上表現(xiàn)為會(huì)計(jì)過(guò)程的一種技術(shù)規(guī)范，但會(huì)計(jì)政策的選擇絕不是一個(gè)單純的會(huì)計(jì)問(wèn)題，它是與企業(yè)相關(guān)的各個(gè)利益集團(tuán)處理經(jīng)濟(jì)關(guān)系，協(xié)調(diào)經(jīng)濟(jì)矛盾，分配經(jīng)濟(jì)利益的一項(xiàng)重要措施。對(duì)同一會(huì)計(jì)事項(xiàng)的處理，往往因選擇的會(huì)計(jì)政策不同而產(chǎn)生不同的甚至截然相反的會(huì)計(jì)結(jié)果，從而影響各利益集團(tuán)的經(jīng)濟(jì)利益，導(dǎo)致各利益集團(tuán)做出不同的決策，最終影響社會(huì)資源的配置效率和效果。
本文討論我國(guó)企業(yè)在會(huì)計(jì)政策選擇中存在的問(wèn)題，分析了這些問(wèn)題產(chǎn)生的原因。并結(jié)合企業(yè)會(huì)計(jì)政策選擇的現(xiàn)狀提出規(guī)范企業(yè)會(huì)計(jì)政策選擇的措施，旨在通過(guò)會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度的不斷發(fā)展和完善，使會(huì)計(jì)政策選擇的空間更加合理，完善企業(yè)內(nèi)外部的監(jiān)督機(jī)制，帶來(lái)客觀的經(jīng)濟(jì)和社會(huì)效益。

關(guān)鍵詞：會(huì)計(jì)政策 會(huì)計(jì)政策選擇 盈余管理

Abstract：Accounting policy choice refers to the process managers under certain circumstances, according to business goals within the established range of options for a variety of accounting principles, methods and procedures were compared in order to establish the enterprise's accounting policies
Accounting policy choices in the form of a performance specification accounting process, but the choice of accounting policy is by no means a simple accounting problem, which is associated with the corporate interest groups dealing with economic relations, coordinating economic contradictions, distribution of economic benefits an important measure. Treatment of the same accounting matters, often due to different choices of accounting policies arising from different accounting and even diametrically opposite results, thus affecting the economic interests of various interest groups, leading to various interest groups make different decisions, and ultimately affect the allocation of social resources efficiency and effectiveness.
This article discusses the problems of China's enterprises in accounting policy choice , analyze the causes of these problems. And integrated its accounting policy choices made corporate accounting policy choice standardized measures, aims to continuously develop and improve accounting standards and accounting system, the accounting policy choice to make space for more reasonable and perfect internal and external oversight mechanisms to bring objective of economic and social benefits.

Key words：Accounting policy , Accounting policy choices, Earnings management

目 錄
引 言 1
第一章 企業(yè)會(huì)計(jì)政策選擇概述 2
1.1 企業(yè)會(huì)計(jì)政策選擇的基本理論 2
1.1.1宏觀會(huì)計(jì)政策選擇和微觀會(huì)計(jì)政策選擇 2
1.1.2 會(huì)計(jì)政策選擇的重要性 2
1.1.3 會(huì)計(jì)政策選擇產(chǎn)生的原因 2
1.2 影響企業(yè)會(huì)計(jì)政策選擇的相關(guān)因素 3
1.2.1 企業(yè)價(jià)值最大化 4
1.2.2 政府監(jiān)管等政策 4
1.2.3 契約成本理論 4
第二章 我國(guó)上市公司會(huì)計(jì)政策選擇的主要問(wèn)題及分析 5
2.1我國(guó)上市公司會(huì)計(jì)政策選擇的主要問(wèn)題 5
2.1.1 會(huì)計(jì)政策選擇存在機(jī)會(huì)主義的動(dòng)機(jī)傾向 5
2.1.2 會(huì)計(jì)政策選擇的披露不夠規(guī)范 6
2.2 我國(guó)上市公司會(huì)計(jì)政策選擇存在的問(wèn)題分析 7
2.2.1 會(huì)計(jì)信息失真 7
2.2.2 會(huì)計(jì)信息的可比性降低 7
2.2.3 審計(jì)判斷難度增加 8
第三章 我國(guó)上市公司會(huì)計(jì)政策選擇存在的問(wèn)題的原因分析 8
3.1 會(huì)計(jì)政策選擇的賦權(quán)過(guò)大 8
3.1.1 折舊政策的選擇 8
3.1.2 對(duì)長(zhǎng)期投資的核算 9
3.2 會(huì)計(jì)不誠(chéng)信的風(fēng)險(xiǎn)性低 9
3.2.1 承擔(dān)的責(zé)任不明確 9
3.2.2 責(zé)任人不明確 9
3.2.3 處罰標(biāo)準(zhǔn)低 10
第四章 規(guī)范我國(guó)企業(yè)會(huì)計(jì)政策選擇的建議 10
4.1 謹(jǐn)慎賦予上市公司會(huì)計(jì)選擇權(quán) 11
4.2降低會(huì)計(jì)政策選擇的機(jī)會(huì)主義傾向 11
4.2.1 改革股票發(fā)行制度 11
4.2.2 優(yōu)化對(duì)上市公司配股資格的規(guī)定 11
4.2.3 補(bǔ)充股票暫停和終止上市的條件 12
4.2.4 拓寬融資渠道 12
4.3完善立法，提高盈余管理的成本 13
4.4加強(qiáng)會(huì)計(jì)人員的職業(yè)判斷能力，確保企業(yè)會(huì)計(jì)政策選擇的合理性 13
結(jié)束語(yǔ) 15
參考文獻(xiàn) 16
致 謝 19