论我国上市公司会计政策的选择.docVIP

论我国上市公司会计政策的选择 摘要 会计政策是指企业进行会计核算时所遵循的具体原则以及企业所采纳的具体会计处理方法。会计政策的选择贯穿于企业从会计确认、计量、记录到报告的整个会计过程，如何正确地选择会计政策，在其选择过程中应该坚持哪些原则，是会计研究中的焦点问题。随着社会主义市场经济的不断发展以及加入世贸组织后面临着激烈的竞争，企业面临的经营环境将日益复杂，新的利益格局不断出现，这些均给企业的会计活动带来前所未有的发展机遇和发展空间，同时也对企业的会计工作提出许多新的要求，从而使企业会计政策选择的工作具有必要的现实意义。加上新会计准则的实行，我国上市公司的会计政策选择空间范围也不断变化。本文通过国内外的会计政策选择研究现状的对比，对形成会计政策选择的理论基础进行介绍，分析影响我国上市公司会计政策选择的原因，对如何规范会计政策选择提出建议。 关键词：上市公司 会计准则 会计政策  ABSTRACT Chinas Accounting Standards for Business Enterprises clearly pointed out that the accounting policy means that the firms making accounting followed by specific principles as well as the enterprises to adopt specific accounting treatment. The choice of accounting policies throughout the enterprise from the accounting recognition, measurement, recorded and the report of the entire accounting process. How to correctly choose the accounting policy in its selection process and what principle to be insisted on，that is the major problems which the accounting research takes the wider focus of attention. With the development of capital markets, as well as the organizational structure of enterprises changes, coupled with the implementation of new accounting standards, Chinese listed companies in the scope of the accounting policy choice is also changing. In this paper, through the contrast of accounting policies selection at home and abroad, it introduces the theoretical basis of accounting policies selection to analyze the selection and the impact of accounting policy of listed companies in China, as well as under the new accounting standards, the accounting how does the standards impact the accounting policies selection and give some suggestions for how to select the accounting policy correctly. Key words：listed company， accounting standards， accounting policy  1 前言 1 1.1研究背景及意义 1 1.2文献综述 1 1.2.1国内研究现状 1 1.2.2国外研究现状 2 1.3研究内容及方法 2 2 会计政策选择理论基础 2 2.1会计政策的含义 2 2.2契约理论 3 3 我国上市公司会计政策选择主要存在的问题及成因 4 3.1我国上市公司会计政策选择主要存在的问题 4 3.1.1利用会计政策选择规避市场管制 4 3.1.2利用会计政策增加个人分红 4 3.1.3通过会计