毕业论文41645.docVIP

摘要 会计政策选择近年来一直是会计以及资本市场研究中极为重要的研究课题，同时会计政策又是会计理论在会计实践中的具体运用，是连接会计理论和会计实践的桥梁与纽带，会计政策选择的正确与否，对企业会计信息的真实性、对会计报告的有用性有着极大的影响。 本文对目前我国上市公司会计政策选择现状进行描述性分析，力图揭示目前现状所表现的规律性，并对存在的问题进行原因剖析，进而针对存在的问题提出可行性建议，以期望对优化我国上市公司会计政策选择有所裨益。 [关键词]上市公司 ?会计政策 ?会计政策选择 Abstract Accounting policy choice in recent years has been the accounting and capital market research in very important research topic, while accounting policy is the practice of accounting theory in the concrete application of the accounting is accounting theory and accounting practice to connect the bridge and link, accounting policy choice correct or not, on the authenticity of accounting information, the usefulness of accounting reports has a great impact. In this paper, the current accounting policy choice of China listed companies described the current situation analysis, attempts to reveal the regularity shown by the status quo, and analyze the reasons for the problems, then there is the issue for the feasibility of proposals to the optimization of Listed Companies Accounting Policy Choice benefits. ? ??【Key Words】 Accounting Policy ?Accounting Policy ?Annual Report 目 录 引言................................................................1 一、上市公司会计政策选择概述........................................1 ?（一）企业会计政策选择的历史变迁..................................2 ???1、西方国家股份公司出现后会计政策选择的变迁.....................2???2、我国上市公司会计政策选择的变迁...............................2???3、国内外会计政策选择的变迁给我们的启发.........................2 ?（二）上市公司会计政策选择的目标..................................3???1、会计目标与会计政策选择的目标.................................3???2、上市公司宏观会计政策选择目标.................................3???3、上市公司微观会计政策选择目标.................................3???4、从微观会计政策与宏观会计政策选择目标的不一致看会计目标的实现形式..................................................................4 ? （三）上市公司会计政策选择的客观必然性 ............................4 ???1 、公司治理结构是产生会计政策选择的内在原因 .....................4 ??? 2、会计准则的不完全性提供了会计政策选择的空间 ...................4 ??? 3、会计信息市场的不完全竞争使会计政策选择成为可能...............5 二、我国上市公司会计政策选择存在的一些问题