房地產(chǎn)上市公司會計政策選擇研究

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我自己的畢業(yè)論文，原創(chuàng)的，只在本站獨家提交

摘要 會計政策的選擇雖然在形式只是會計過程的一種技術(shù)規(guī)范，但其本質(zhì)上卻是一項社會經(jīng)濟(jì)和政治利益的博弈規(guī)則和制度安排，不同的會計政策選擇將產(chǎn)生企業(yè)不同結(jié)果的會計信息，并會對企業(yè)各個利益相關(guān)者產(chǎn)生不同的利益分配結(jié)果和社會資源配置效率。在我國，以《企業(yè)會計準(zhǔn)則》和《企業(yè)會計制度》為核心的會計體系賦予了企業(yè)進(jìn)行會計政策選擇的自主權(quán)和一定的選擇空間，會計政策選擇也己成為企業(yè)的必然?；谏鲜鲈?，論文運(yùn)用理論分析與統(tǒng)計分析相結(jié)合的方法，探討了我國房地產(chǎn)類上市公司在會計政策選擇方面的特點。本文首先對所研究的會計政策及會計政策選擇作了概念上的界定，然后介紹了利益相關(guān)者理論、契約論、博弈論等會計政策選擇的相關(guān)理論，從理論上說明了會計政策選擇的客觀必然性。通過對作為樣本的滬市房地產(chǎn)上市公司的有關(guān)存貨發(fā)出計價方法、存貨跌價準(zhǔn)備計提方法、固定資產(chǎn)折舊方法、壞賬計提方法，收入的確認(rèn)與計量會計政策的統(tǒng)計性描述和分析，得出目前我國房地產(chǎn)行業(yè)在會計政策選擇方面的偏好特征。最后針對其在會計選擇方面所反映的問題提出建議，對上市公司的選擇行為進(jìn)行規(guī)范，希望對優(yōu)化上市公司的會計政策選擇有所借鑒。
關(guān)鍵字：會計政策選擇 選擇特征 建議


Research on accounting policy choice of listed companies
engaging in estate
Abstract The choice of accounting policy seems only technical specification on the accounting process apparently ,but actually its essence is a kind of game rules and institutional arrangements of social economy and political interests. Different choices of accounting policy will produce different accounting information which would make different business results and would consequently give every single interest一 related participant of the enterprise various results of the revenue distribution and different efficiency of social resource allocation. In china，the accounting system，which focus on accounting standards for Business Enterprises and Accounting Regulations for Business Enterprises，has offered business firms the power of choice and considerable room for choice， so it is necessary for firms to engage in the choice of accounting policies. In this paper，with the methods of theoretic analysis and statistical analysis，a series of studies on the traits choosing accounting policy of listed companies engaging in estate have been made， and some conclusions have been drawn. At first，concepts of the accounting policy and accounting policy choice that this paper studied has been defined. Then the paper introduces a kinds of theories about accounting policies choice and analyze the inevitability of the accounting policy choice theoretically. .Through the analysis of five kinds of accounting methods that listed companies choose， for example，inventory issued measure，equipment depreciation allowance for bad debts，this paper means to discover the current situation of accounting policy， meanwhile， it will put forward the suggestion of improving aimed at the current situation.
Key words accounting Policy choice choice feature advice

目錄
第一章會計政策選擇的概述…………………………………………2
1.1會計政策的含義……………………………………………………………2
1.2會計政策選擇的含義………………………………………………………3
1.3會計政策選擇的相關(guān)理論…………………………………………………4
1.3.1利益相關(guān)者理論………………………………………………………4
1.3.2契約論…………………………………………………………………6
1.3.3博弈論…………………………………………………………………6
第二章我國房地產(chǎn)行業(yè)上市公司會計政策選擇的現(xiàn)狀
及存在的問題 ………………………………………………7
2.1房地產(chǎn)行業(yè)的發(fā)展?fàn)顩r……………………………………………………7
2.2房地產(chǎn)行業(yè)上市公司會計政策選擇行為的現(xiàn)狀…………………………8
2.2.1存貨發(fā)出計價方法……………………………………………………8
2.2.2存貨跌價準(zhǔn)備的計提方法……………………………………………10
2.2.3固定資產(chǎn)折舊方法……………………………………………………11
2.2.4壞賬準(zhǔn)備計提方法……………………………………………………12
2.2.5收入確認(rèn)方法…………………………………………………………14
2.3房地產(chǎn)行業(yè)上市公司會計政策選擇方面存在的問題……………………15
2.3.1上市公司會計政策選擇存在就簡棄繁的現(xiàn)象………………………15
2.3.2上市公司會計政策披露不合理………………………………………15
2.3.2注冊會計師對上市公司會計政策選擇的監(jiān)督不力…………………16
第三章規(guī)范房地產(chǎn)行業(yè)上市公司會計政策選擇的建議……………16
3.1完善公司治理結(jié)構(gòu) …………………………………………………………16
3.2提高會計人員素質(zhì) …………………………………………………………17
3.3優(yōu)化制約機(jī)制 ………………………………………………………………17
3.4完善公司信息披露機(jī)制 ……………………………………………………18
3.5加強(qiáng)監(jiān)督機(jī)構(gòu)的監(jiān)管 ……………………………………………………18
結(jié)束語 …………………………………………………………………………19
參考文獻(xiàn) ………………………………………………………………………20
致謝 ……………………………………………………………………22-..