论会计政策变更的选择及对企业的影响——以S公司为例.docxVIP

摘 要 会计政策是指企业在进行会计工作时采用的具体的原则、方法和程序。随着经济环境和企业战略目标的变化，为了能够让会计政策适应企业，在法律法规允许的情况下，企业对于相同的交易事项，改变原有的会计政策，使用另一会计政策，该行为被称为会计政策变更。企业采用的会计政策是构成企业会计制度的一个十分重要的方面，所以会计政策在很大程度上会影响到企业会计工作的质量，从而进一步也会影响到企业的运营管理，投资和决策。因此企业在选择会计政策时需要十分谨慎。本篇论文从外部环境和企业本身情况等方面，分析了会计政策变更的原因，变更后对企业的后续影响，从不同类型的会计政策变更进行分析，提出相应的应对措施。再根据S公司的变更会计政策的案例进一步探究，在企业采用的会计政策不适应当前经济环境或企业发展战略时，企业要如何谨慎地正确的选择会计政策。 关键词：会计政策，变更，影响，应对举措 Abstract Accounting policy refer to the specific principles, methods and procedures adopted by enterprises in carrying out accounting calculations and preparing financial statements. When the economic environment and corporate strategic objectives change, in order to be able to adapt the accounting policy to the enterprise, if the regulations allow it, the enterprise changes the initial accounting policy for the same matter or transaction and uses another accounting policy. The behavior is called a change in accounting policy. The accounting policies adopted by enterprises constitute a very important aspect of the enterprise accounting system. Therefore, the accounting policies will substantially affect the quality of the accounting work of the enterprise, and further affect the operation management, investment and decision-making of the enterprise. Therefore, the choice of accounting policy is particularly important. In terms of its own situation, it analyzes the reasons for the change in accounting policies, the subsequent impact on the enterprise after the change, analyzes from different types of accounting policy changes, and proposes corresponding countermeasures. According to the case of S companys change of accounting policy, it is further explored that when the accounting policy adopted by the company does not adapt to the current economic environment or corporate development strategy, how can the company appropriately and carefully choose the correct accounting policy. Key words：Accounting policy, change, impact, response 目 录 TOC \o 1-3 \h \u 1 绪论 1 1.1研究背景 1 1.2研究意义 1