对企业会计政策选择的探讨.docVIP

　　对企业会计政策选择的探讨 毕业论文对企业会计政策选择的探讨 摘 要：在我国，随着社会主义市场经济体制的建立，会计政策选择成为企业的必然。会计政策选择贯穿于企业从会计确认到计量、记录、报告诸环节构成的整个会计过程，会计的过程其实就是会计政策选择的过程。本文通过对会计政策的内涵、特征、具体内容的阐述和分析，进而对企业会计政策选择展开深入探讨，指出企业会计政策选择的本质及会计政策选择的具体原则，并针对我国现阶段企业会计政策选择出现的“粉饰报表”的现象以及选择效果不佳、选择目标突出国家利益、受多种条件限制等问题进行剖析，提出提高会计人员素质和道德、完善会计信息披露制度、建立有效的内控制度等相对的改善策略，因为我国企业会计政策选择目标将趋向于为满足众多利益相关方所组成的利益集团的需要、效果将越来越注重整体优化以及监管和揭示程度都将规范、加强。 关键词：会计政策 会计政策选择 Discussion the choice of enterprises accounting policy Abstract: In our country, arket economy system, choose to bee necessity of enterprises in accounting policy. Choose to run through confirming from the accountant to measuring , in enterprises in accounting policy, course of accountant accounting course that policy chooses actually. This text passes the intension , characteristic , exposition and analysis of the content specifically to the accounting policy, is it launch deep discussion to choose to enterprise accounting policy , point out enterprise accounting essence and accounting concrete principle that policy choose that policy choose, and enterprise accounting policy choose phenomenon and result good choice that gloss over report form that appear to the present stage such as our country, choose goal stress country benefit , is it analyze to go on many kinds of terms person issue, is it improve accounting personnel quality and morals , perfect accountants information announcing system , setting up effective controlling such relative improvement tactics as degree ,etc. inside to put foreet numerous interests relevant side need of interest group made up, result pay attention to global optimization and supervise and announce degree norm , strengthen more and more. Key words: Accounting policy The accounting policy choosing 目 录 前言--------------------------------------------------------------------------------------1 1、会计政策选择的基础--------------------------------------------------------------------------------------------------------------------1 （1）会计政策的内涵、特征-------------------