兰州交通大学毕业论文格式样板.doc

摘要 在我国，随着社会主义市场经济体制的建立，会计政策选择成为企业的必然。会计政策选择贯穿于企业从会计确认到计量、记录、报告诸环节构成的整个会计过程，会计的过程其实就是会计政策选择的过程。本文通过对会计政策的定义以及会计政策选择的定义、动机、影响因素和相关理论的阐述，并通过对新会计准则的概述，进而思考新会计准则对会计政策选择的影响，指出会计政策选择存在的问题，分析相关原因，并针对我国现阶段企业会计政策选择存在的操纵利润、粉饰报表的现象以及选择效果不显著、企业会计政策选择目标不正确、企业会计政策选择不合理等问题，提出完善相关会计制度、提高会计人员素质和道德、完善企业治理结构、建立有效的内控制度等相对的改善策略，因为我国企业会计政策选择目标将趋向于为满足众多利益相关方所组成的利益集团的需要，效果将越来越注重整体优化，同时监管和披露程度都将规范、加强。 关键词：会计政策；会计政策选择；新会计准则 Abstract In our country, with the setting-up of the socialist market economy system, choice of accounting policy becomes necessity of enterprises. Choice of accounting policy run through confirming from the accountant to measuring, writing down, reporting the whole accounting course that all links form in enterprises, course of accounting is the course that policy chooses actually. This text passes the intension of accounting policy ,and the intention ,purposes ,related elements and related theories of the choice of accounting policy .and passes the abstract of the new accounting rules, it launch deep thoughts about influences that new accounting rules have some on accounting policy , point out existed problems about enterprise accounting policy and analyze related reasons, at the same time considering to phenomenon of enterprise accounting policy choice that control the profits, gloss over report form that appear to the present stage such as our country, insignificant result of enterprise accounting policy, unreasonable enterprise accounting policy choice goal , put forward related perfect issues such as improving relative accounting systems, strengthening accounting personnel quality and morals, perfect enterprise management structures, setting up effective controlling such relative improvement tactics as degree ,etc. Because goals of our country enterprise accounting policy choice trend for meeting numerous interests relevant side need of interest group made up, result pay attention to global optimization and supervise and announce degree norm, strengthen more and mo