论会计变更的必然性.docVIP

论会计变更的必然性 摘要 “会计变更”包括会计政策变更和会计估计变更两种情况。前者是指企业在会计核算时所遵循的具体原则及其所采纳的具体会计处理方法发生变化，往往具有强制性或重大性特点。后者是指企业对存在风险的交易、事项所进行的估计偏离了以往的惯例，它属于企业自行把握的范围，在实际运用中灵活性很大。 在会计核算时,应遵循国家统一会计制度所允许的会计政策,并对不确定的交易或事项正确判断.然而有的企业在具体运用会计政策进行会计估计时,却不执行规定或随意变更,从而不能恰当反映企业财务状况和经营成果,造成会计信息失真.《企业准则政策、估计变更和差错更正》及其指南自颁布与实施以来，在规范我国企业行为，增强信息的可比性和一贯性，提高信息的等方面，发挥了重要的指导作用。关键词；；Accounting changes including accounting policy changes and the changes of accounting estimate two situations. The former refers to the enterprise accounting in the following specific principles and specific accounting methods adopted changes, often have mandatory or significant sexual characteristics. The latter refers to the risk of transactions or events from the previous estimates, it belongs to the scope of the enterprise to hold in the practical application of flexibility. In accounting, we should follow the uniform accounting system of the state allows the accounting policies, and the uncertainty of the transactions or events. And a correct judgment due to the changes of accounting estimate by the company, in the decision judgment enterprise owners of the reward of rationality, we focus more on its. Because the accounting estimates that change is enough to company performance, and to further change appear to influence the interests of the shareholders, thus affecting the rationality of enterprise financial status. However some enterprises in the concrete application of the accounting policies and accounting estimates are not enforce regulations or optional change, which can reflect the appropriate financial position and operating results of an enterprise, the accounting information distortion of accounting statements and. also lost their meaning. The accounting standards for enterprises - the accounting policies and accounting estimates that change and accounting errors correcting and guidelines promulgated and implemented, the enterprises of our country in the standard accounting behavior, enhance the comparability and consisten