關(guān)于會計政策的選擇問題探討畢業(yè)論文(已修改)
2025-07-04 03:34 本頁面
【正文】 ?？飘厴I(yè)設(shè)計（論文）題 目 關(guān)于會計政策的選擇問題探討 關(guān)于會計政策的選擇問題探討摘 要 隨著我國市場經(jīng)濟的發(fā)展，企業(yè)業(yè)務(wù)也更加復(fù)雜多樣，財務(wù)信息質(zhì)量將更多的與會計政策選擇相聯(lián)系。隨著會計政策在企業(yè)財務(wù)信息系統(tǒng)中扮演著越來越重要的角色，利用會計政策選擇作弊的事件時有發(fā)生，會計政策的選擇不可避免的成為人們關(guān)注的一個焦點問題。深入研究和探討會計政策選擇對會計信息的影響，對完善和發(fā)展會計理論和會計實踐都具有重要意義。會計政策是會計工作的依據(jù)，恰當(dāng)準(zhǔn)確的會計政策能保證會計信息的真實公允。為了使會計政策的作用得到充分發(fā)揮，企業(yè)在運用會計政策時要注意從實際情況出發(fā)，正確理解會計政策的含義，處理好會計政策的創(chuàng)新問題。本文在遵守會計準(zhǔn)則的基礎(chǔ)上，對會計政策的選擇問題展開了一系列的討論。關(guān)鍵詞 會計政策 會計準(zhǔn)則 會計工作 選擇問題ABOUT ACCOUNTING POLICY CHOICEPROBLEM STUDYABSTRACTAlong with the development of market economy in China, the enterprise business also more plicated, quality of financial information will more associated with the choice of accounting policies. Along with accounting policy in the enterprise financial information system plays a more and more important role, using accounting policy choice of cheating incidents, accounting policy choice inevitably bee a focus of attention problems. Further research and discussion accounting policy choice of accounting information39。s effect on the improvement and development of accounting theory and accounting practice has important significance. Accounting policy is the basis of accounting work, proper accurate accounting policies can guarantee the real fair accounting information. In our accounting standards, on the accounting policy statement, accounting policies in every relevant standards content cohesion in inconsistent situation, in the application of accounting policy, also some problems. In order to make the accounting policy effect into full play, the enterprise is in use of accounting policy when must pay attention from the actual conditions, correct understanding of accounting policy meaning, handle accounting policy innovation problems. Meanwhile, the accounting policy choice and use on corporate value also have certain effect. KEY WORDS Accounting policies，accounting standards，accounting，corporate value目 錄中文摘要 I英文摘要 II引言 11 會計政策選擇的意義及其相關(guān)內(nèi)容 2 基本內(nèi)涵 2 相關(guān)概念 2 客觀必然性 4 會計政策選擇的影響因素 52 會計政策選擇的理論基礎(chǔ) 6 契約理論與會計政策選擇 6 尋租理論下的會計政策選擇 73 會計政策的選擇及后果分析 7 選擇的動機 8 選擇的后果 84 會計政策選擇行為不規(guī)范的原因 95 規(guī)范會計政策選擇行為的對策 10 進一步完善會計準(zhǔn)則，縮小會計政策選擇的空間 10 完善企業(yè)治理結(jié)構(gòu)，健全企業(yè)內(nèi)部約束機制 10 證券監(jiān)管部門應(yīng)加大對上市公司會計政策選擇的監(jiān)管力度 11 加強會計隊伍建設(shè)，提高會計人員素質(zhì) 11結(jié)束語 12致 謝 13參考文獻 14 引言 隨著我國市場經(jīng)濟的發(fā)展，企業(yè)業(yè)務(wù)也更加復(fù)雜多樣，財務(wù)信息質(zhì)量
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