论企业会计政策选择 毕业论文.docVIP

本科毕业论文 题目： 论企业会计政策选择 学 院: 管理学院 专 业: 会计学 学 号: 200905170010 学生姓名: 指导教师: 日 期: 二〇一三年六月  摘 要 会计政策选择是指企业管理当局在特定的环境下，在既定的可选择范围内，根据企业目标或管理当局自己的目标，对可供选用的会计原则、方法、程序进行比较分析，从而拟定会计政策的过程。会计政策是企业会计信息生成的基础，是会计发挥其功能作用的重要实现形式，并且会产生广泛的社会和经济后果。所以我们都必须对企业会计政策选择给予充分的重视。 本文试图从契约理论的角度来分析企业会计政策选择，并结合我国基本国情和目前企业的真实情况来分析他们的会计政策选择行为。 本文首先论述会计政策的含义、会计政策选择的相关概念和契约理论与会计政策选择的关系，了解会计政策选择的现状，然后通过对企业会计政策选择的情况分析，针对企业进行会计政策选择存在的问题，最后结合企业会计政策选择的发展现状提出企业会计政策选择的完善机制。 旨在通过不断发展和完善会计准则和会计制度，提高会计信息披露的透明度，完善企业内外部的监督机制，提高会计人员的素质和职业判断力，创造会计事业的持续繁荣，带来可观的经济和社会效益。 关键词: 企业； 会计政策； 会计政策选择； 契约理论； 选择机制  Abstract The accounting policy choice refers to the process of the enterprise administrative authority drafts the accounting policy according to enterprises goal or administrative authority own goal and analysis the accounting principle, method, process about improving choice. impact．Accounting policies are the basis of the creation of accounting information and an important way for accounting to play its roles, producing extensive social and economic consequences．So accounting policies choices should be paid attention to． This paper analyzes the accounting policy choice issues of Chinas enterprise from the viewpoint of contract theory, integrate Chinas basic national conditions and the true state of the enterprise, hope which can help analyze behaviors that the enterprise in our country restrains and governs the accounting policy choice of from the point of contract theory． The article first discusses the meaning of the accounting policies, the related concept of choice of accounting policies and the relationship of the accounting policy choice between contract theory, accounting policy choice of the status quo, then through the enterprise of accounting policy choice situation analysis, aiming at the problem existing in the enterprise accounting policy choice, combined with the development of corporate accounting policy choice status quo, finally put forward the improvement