关于会计政策的问题探讨.docVIP

关于会计政策的选择问题探讨 摘 要 随着我国市场经济的发展，企业业务也更加复杂多样，财务信息质量将更多的与会计政策选择相联系。随着会计政策在企业财务信息系统中扮演着越来越重要的角色，利用会计政策选择作弊的事件时有发生，会计政策的选择不可避免的成为人们关注的一个焦点问题。深入研究和探讨会计政策选择对会计信息的影响，对完善和发展会计理论和会计实践都具有重要意义。会计政策是会计工作的依据，恰当准确的会计政策能保证会计信息的真实公允。为了使会计政策的作用得到充分发挥，企业在运用会计政策时要注意从实际情况出发，正确理解会计政策的含义，处理好会计政策的创新问题。本文在遵守会计准则的基础上，对会计政策的选择问题展开了一系列的讨论。 关键词 会计政策 会计准则 会计工作 选择问题 ABOUT ACCOUNTING POLICY CHOICE PROBLEM STUDY ABSTRACT Along with the development of market economy in China, the enterprise business also more complicated, quality of financial information will more associated with the choice of accounting policies. Along with accounting policy in the enterprise financial information system plays a more and more important role, using accounting policy choice of cheating incidents, accounting policy choice inevitably become a focus of attention problems. Further research and discussion accounting policy choice of accounting informations effect on the improvement and development of accounting theory and accounting practice has important significance. Accounting policy is the basis of accounting work, proper accurate accounting policies can guarantee the real fair accounting information. In our accounting standards, on the accounting policy statement, accounting policies in every relevant standards content cohesion in inconsistent situation, in the application of accounting policy, also some problems. In order to make the accounting policy effect into full play, the enterprise is in use of accounting policy when must pay attention from the actual conditions, correct understanding of accounting policy meaning, handle accounting policy innovation problems. Meanwhile, the accounting policy choice and use on corporate value also have certain effect. KEY WORDS　　Accounting policies，accounting standards，accounting，corporate value 目 录 中文摘要 I 英文摘要 II 引言 1 1 会计政策选择的意义及其相关内容 2 1.1 基本内涵 2 1.2 相关概念 2 1.3 客观必然性 4 1.4 会计政策选择的影响因素 5 2 会计政策选择的理论基础 6 2.1 契约理论与会计政策选择 6 2.2 寻租理论下的会计政策选择