《利益相关者理论下的会计政策选择研究》-毕业设计（论文）.docVIP

PAGE PAGE 2 毕业设计（论文） 题 目： 利益相关者理论下的会计政策选择研究 系 别： 金融会计系 专 业： 会计学 学生姓名： 学号： 指导教师： 职称： 副教授 完成时间： 20 年 月 日 成 绩： 利益相关者理论下的会计政策选择研究 摘要： 在现有的以会计准则为会计政策规范主体的模式下，对某一经济事项的会计处理可能有多种备选的方法，这为企业进行会计政策选择留下了较大的空间。会计过程的最终产品——会计信息，是渗有主观判断的产物，是各个利害关系集团如股东、债权人、政府、企业管理当局等各方利益博弈均衡的结果。通过分析各个利益相关者和会计政策选择关系，可以帮助企业随时关注产业或行业形态变化，进而及时调整企业战略，确保能够维持或赢得竞争优势。本论文借鉴实证研究成果，运用经济学和管理学基本原理，根据利益相关者理论，提出企业是一个利益相关者的契约集团，分析企业中各个利益相关者对会计政策选择的动机和影响，进而提倡在进行会计政策选择时应树立利益相关者财务的观念。 关键词：会计政策选择；利益相关者理论；公司治理 Stakeholder Theory of Accounting Policy Choice Abstract: In the existing accounting standards for the accounting policies to regulate the main mode, on the accounting treatment of certain economic issues may have a variety of alternative methods, which the accounting policy choice for the enterprise to leave a larger space. The end product of accounting - accounting information, is a subjective product of infiltration is the various interest groups such as shareholders, creditors, government, business management and other parties to balance the interests of game results. By analyzing the various stakeholders and the relationship between accounting policy choices that can help companies keep an eye morphology industry or industries, thereby to adjust business strategy to ensure that they maintain or gain competitive advantage. Draw on empirical studies of this thesis, the use of fundamentals of economics and management, according to stakeholder theory, business is a contract group of stakeholders, analysis of the various stakeholders in the enterprise of accounting policy choice on the motivation and impact, and then accounting policy choice advocates should be established during the stakeholder concept of finance. Keywords: accounting policy choic