會(huì)計(jì)政策的選擇對(duì)企業(yè)的影響t-全文預(yù)覽
【正文】 rmonious, relevant provisions are not clear enough and specific, and sometimes inconsistent situation, leading to the choice of accounting policy space is too large. Accounting standard for business enterprises although with a guiding standard form, but its function has not yet reached the developed market economy countries, the conceptual framework of financial accounting standards. 2 the choice of accounting policy arbitrariness is too large. As a result of a lot of listed pany in the accounting policy choice does not have a unified guiding ideology and the scientific selection procedures, the management goals and the choice of accounting policy methods lack internal consistency, the majority also cannot achieve the overall optimization, which is partially offset by the effect of accounting policy choice, so that managers can change the accounting policy. 3 the choice of accounting policy of transparency. In the choice of accounting policy revelation, many panies did not fully disclose the accounting policy choice, which resulted in the choice of accounting policy of transparency. Keywords: Accounting policy choice influence 目 錄 摘要 ........................................................................ i Abstract................................................................... ii 1 引言 ..................................................................... 2 2 會(huì)計(jì)政策選擇 概述 ......................................................... 2 會(huì)計(jì)政策選擇 的含義 ................................................. 2 會(huì)計(jì)政策選擇 呈現(xiàn)的狀態(tài) ............................................. 2 會(huì)計(jì)政策選擇的相關(guān)理論 ?????????????????????? 2 3 會(huì)計(jì)政策選擇 的 分類 …………………………… ………………………………………………… ..3 技術(shù)性選擇 ......................................................... 3 交易性選擇 ......................................................... 4 4 會(huì)計(jì)政策對(duì)企業(yè)的宏觀影響 ................................................. 4 對(duì)企業(yè)管理層的影響 ................................................. 4 對(duì)企業(yè)股東的影響 ................................................... 4 對(duì)企業(yè)債權(quán)人的影響 ................................................. 4 對(duì)企業(yè)市場價(jià)值的影響 ............................................... 5 對(duì)政府的影響 ??????????????????????????? ? 5 5 會(huì)計(jì)政策對(duì)企業(yè)的微觀影響 ???????????????????????? 5 對(duì)企業(yè)收入的影響 ?????????????????????????? 5 對(duì)企業(yè)成本的影響 ?????????????????????????? 6 對(duì)企業(yè)現(xiàn)金流量的影響 ???????????????? ???????? 6 對(duì)企業(yè)投資回報(bào)的影響 ???????????????????????? 7 對(duì)企業(yè)風(fēng)險(xiǎn)的影響 ?????????????????????????? 7 結(jié)論 ........................................................................ 7 參考文獻(xiàn) .................................................................... 9 致謝 ....................................................................... 11
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