企业会计政策选择的影响因素分析与实证4ldrorzp.docVIP

企业会计政策选择的影响因素分析与实证 摘要 财务会计的目标是为企业及其利益相关者提供决策所需的高质量的会计信息，会计信息质量的高低对相关利益者的经济决策具有重大的影响，因此财务信息的质量问题备受关注，特别是在资本市场财务舞弊案时有发生的今天。而会计信息质量的高低受制于多种因素，会计政策选择就是其中之一，因此，研究企业会计政策选择的影响因素具有非常重要的现实意义，本文主要从理论分析和实证检验两个角度对这一问题进行研究。 本文的理论分析部分以契约理论为支撑点，首先，说明了会计政策的概念。其次，论述了会计政策选择具有的动机，接着，阐述了影响企业会计政策选择的因素，包括企业内部影响因素和企业外部影响因素。最后，通过对以上论述的总结，得出企业会计政策选择的影响因素。例如，企业的总资产规模、企业的经营状况以及证券市场的特殊条例等因素都会对企业会计政策选择产生影响。 本文的实证研究部分，选取2008年沪市符合条件的制造业上市公司中的50家机械、设备、仪表生产企业为研究样本，对这些企业发出存货的计价方法、低值易耗品的摊销方法的选取进行研究，以对理论分析部分得出的影响因素进行验证。 关键词：会计政策 会计政策选择 契约理论 影响因素 实证检验 The Analysis And Empirical Study On The Influence Factors Of Enterprises’ Accounting Policy Choices Wang Yu Accounting, Grade 2005, Accounting Department, Xi’ an University of Xi’ an, China, Zip Code：710048 Abstract The objective of financial accounting is to provide enterprise and the interested party with high quality financial information，which they need for decision一making. The quality of financial information should weigh heavily with the interested party when they are making their decision，so it attracts the most attention，especially in capital market where the financial fraudulent practices are occasionally disclosed in present. A lot of factors have impact on the quality of financial information; the choice of accounting policy is the one of them.，so it is of practical significance to study the factors which influence the enterprises’accounting policy choices .This paper has studied the problem from the perspective of both theoretical analysis and empirical test. In this paper, the theoretical analysis is based on contract theory. It firstly explains the concept of financial accounting policy and why it is being. Then，it deals with the economic motives of accounting policy choice. Then, it deals with the factors that can influence the choice of accounting policy. After that，it analysis the factors，which include inside and outside，that impact the choice of accounting policy, At last，it summarize the factors that influence the choice of ente