会计政策逆向选择问题研究.doc

河南财经学院成功学院本科生毕业论文 会计政策逆向选择问题研究 2010年月日Abstract At present, it is a common phenomenon to abuse the accounting policies. There are many factors. Even if the managers work diligently, it’s not sure to obtain the good achievement. And the enterprise at the same time will have many economic motives, including paying less tax, obtaining the loan, going public and so on. Each satisfies expectation is impossible. In order to achieve more benefit, the managers will think of using accountant naturally. They often don’t choose making the false accounts to decorate the accounting data, because the cost is too high and it is not wise. Once it was discovered,that will be the deathblow to the enterprise. The managers usually use legitimate and hiding accounting policies. Abusing the accounting policies in order to pursue the benefit. The question of adverse selection of accounting policies will be getting more and more serious. It will bring a series of bad economic consequences and affect the development of economy market. It’s necessary to study the reason of this problem, and then proposed some solutions, in order to the company and the entire capital market develop healthily and effectively. In this paper, the writing on the paper background and reference literature on, and then summarize the accounting policies from the accounting policy and related definitions, inevitability of accounting policies choice and using accounting policies should follow the principles, in order to pave the way for the following,focusing on the factor of affecting accountant policy choice, “Guangzhou Refrigeration” is regarded as an example to illustrate the economic consequences of adverse selection of accounting policies. At last,some solutions are proposed in order to enable Chinas economy develop better in the healthy accounting environment. Key words: the accounting policies; adverse selection; influencing factor; measures 目　录 1 引言 1 1.1研究的背景和意义 1 1.2文献综述 1 1.3研究的主要内容和方法 2 2 会计政策选择的概述