题目：会计政策的选择与风险防范.docVIP

学校代码：10484 学 号：[此处键入准考证号] 河南财经政法大学 HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（××专业）本科生论文 论文题目：会计政策的选择与风险防范 专业名称： 工作单位：[此处键入工作单位] 作者姓名： 联系方式：[此处键入邮编、通讯地址、联系电话] 会计政策的选择与风险防范 摘 要 会计政策选择是财务会计理论的重要课题, 也是资本市场效率研究的焦点问题, 还是西方实证会计理论的研究重心。在我国开展会计政策选择研究对于完善资本市场的监管, 通过资本市场优化资源配置, 建立和完善会计准则体系, 通过会计信息管制合理分配社会财富, 完善市场经济中包括管理人员报酬计划在内的一系列契约, 具有重要意义。本文分别从会计政策的发展历程、会计政策的选择以及会计政策风险防范三个方面进行讲述。通过比较分析各种理论下会计政策选择的优劣,归纳出会计政策选择的理论框架,以指导实务中的会计政策选择。会计政策选择既是会计学科中的重要理论问题,又具有很强的实务性。全文立足于实务问题的解决,以利益相关者理论为基础,坚持会计政策选择的原则,推导出会计政策选择的理论框架。 关键词： 会计政策选择，利益相关者，风险防范  The choice of accounting policy and risk prevention ABSTRACT Accounting policy choice is an important issue financial accounting theory, but also the efficiency of capital markets,the focus of research problems, or the theory of Western empirical accounting research focus. Accounting Policy Choice in China to carry out research to improve the capital market regulator, optimize the allocation of resources through the capital market, establish and perfect the system of accounting standards, regulatory accounting information through a reasonable distribution of social wealth, improving the market economy, including management personnel compensation plans, including a series of contracts is of great significance. This paper from the development process of accounting policy and accounting policy choices and accounting policies described three aspects of risk prevention. The accounting policy choice is both an important theoretical accounting discipline problems, but also has a strong practical. Text based on the practical problems to stakeholder theory, adhere to the principles of accounting policy choice to derive the theoretical framework of accounting policy choice. KEYWORDS：Accounting policy Choice, Stakeholder，Risk prevention目 录 1 绪论 1 1.1 会计政策发展的简要历程 1 1.2 选题意义 2 1.3 研究方法 2 2 会计政策选择基础问题研究 3 2.1 会计政策选择概念的界定 3 2.1.1 政策 3 2.1.2 会计政策 3 2.1.3 会计政策选择 4 2.2 会计政策选择的类型 4 2.3 会计政策选择的目