论企业利润最大化的会计政策选择要点详解.doc

论企业利润最大化的会计政策选择 ??摘要 【关键词】会计政策选择；利润最大化；现状；建议；管理 【论文类型】应用型 Maximize?Their?Profits?Accounting?Policy?Choices Abstract ??With?the?gradual?improvement?of?Chinas?market?economy?and?capital?markets?continue?to?develop?policy?options?in?corporate?financial?accounting?information?systems?play?an?increasingly?important?role.?The?choice?of?corporate?accounting?profits,?the?accounting?treatment?for?business?brought?in?more?space,?allows?businesses?to?react?according?to?the?actual?situation?of?financial?information?and?operating?results,?more?in?line?with?the?principle?of?substance?over?form.?However,?the?accounting?policy?choices?will?inevitably?involve?the?interests?of?enterprises,?different?accounting?policies?will?produce?different?accounting?information.?Therefore,?the?choice?of?accounting?policy,?accounting?standards?and?emphasized?the?principle?of?consistency?and?comparability,?changes?in?corporate?accounting?policies?should?be?established?on?the?basis?of?reliability,?which?are?selected?from?the?institutional?constraints?of?the?accounting?impact?of?accounting?information?quality?,?by?reducing?the?selection?to?prevent?the?use?of?accounting?policy?choices?for?corporate?speculation.?Companies?should?consider?their?long-term?development?goals,?in?the?accounting?standards?and?regulations?within?the?allowed?range,?to?choose?their?own?development?needs?of?the?system?of?accounting?policy?choices,?through?continuous?optimization?of?the?enterprise?to?maintain?good?long-term?operating?and?financial?policies?to?ensure?the?quality?of?accounting?information?for?users?of?accounting?information?useful?for?decision-making?high-quality?accounting?information.【Keywords】?accounting?policy?choice;?profit?maximization;?the?status?quo;?recommendations;?management 【Type】application-oriented?papers 目录 1引言?1 1.1?国外研究现状?1 1.2?国内研究现状?2 2企业利润最大化与会计政策的概述?3 2.1?企业利润最大化的概述?3 2.1.1?企业利润最大化的合理性体现?3 2.2?企业会计政策的概述?4 2.2.1?企业会计政策的定义?4 2.2.2?企业会计政策的概念?4 2.2.3?企业会计政策产生的原因?4 2.3?企业会计政策选择应遵循的原则?5 3企业会计政策选择分析?