不同产权类型企业的会计政策选择偏好分析-会计学专业论文.docxVIP

摘 摘 要 会计政策选择是西方国家会计以及资本市场中极为重要的研究课题，特别是 近些年来，西方学者进行了不懈的努力，形成了以实证会计理论为代表的较系统 的理论。我国对会计政策选择问题的研究起步较晚，近些年才有这方面的研究， 而且研究比较零散，还没有形成一个完整的体系。本文的目的在于利用现代企业 契约理论为指导，对我国企业的会计政策选择进行研究，分析我国不同产权类型 企业会计政策选择的偏好，并针对不同类型企业的会计监管，提出了政策建议。 本文将我国的企业分为国有控股企业及上市公司，民营企业两大类，并从契 约理论出发，根据西方学者关于会计政策选择的三大契约动因假设，从报酬契约、 债务契约和政治成本契约三个方面对企业的会计政策选择偏好进行动因分析。然 后结合我国的国情，认为国有控股企业及上市公司在会计政策选择时偏向于进行 盈余管理，而民营企业则偏重于进行纳税筹划，并在文中列举了实务操作中具体 的行为特点。最后，本文从三个契约因素角度提出针对性的监管思路及措施，以 进一步优化和规范企业的会计政策选择行为。 【关键词】：会计政策契约理论契约动机会计政策选择 Analyses Analyses on the Preferences of Accounting Policy in the Different Property Rights Type Enterprises Abstract Accounting policy choice is all important subject in the accounting researches in the western countries．Especially in the last three decades．Western scholars have made great effort on it and they have formed the system of theories that can be represented by the positive accounting theory．But in our countries，the researches on the accounting policy choice started correspondingly late and have not form a complete system．The main purpose of the thesis lies in making use of the view of enterprise contract as leading，carrying on the research into the accounting policy choice of Our country’S enterprise，in order to analyze the preferences of the accounting policy choice of different property rights type enterprises in China．Then， the thesis put forward the policy proposals on how to address different types of enterprise monitoring． In this paper,the enterprises in China will be divided into two types，the China’S state—owned enterprises and listed companies，the private enterprises．Starting from the contract theory,each type of corporate accounting policy choice preferences will be analyzed，according to the analysis of the western accounting policy choices on the three leases cause assumption that the compensation contract hypothesis，the hypothesis of debt and lease costs of the political hypothesis．With China’S nat．ional conditions，the state—owned enterprises and listed companies are