會計政策的選擇對企業(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 會計政策選擇 概述 ......................................................... 2 會計政策選擇 的含義 ................................................. 2 會計政策選擇 呈現(xiàn)的狀態(tài) ............................................. 2 會計政策選擇的相關(guān)理論 ?????????????????????? 2 3 會計政策選擇 的 分類 …………………………… ………………………………………………… ..3 技術(shù)性選擇 ......................................................... 3 交易性選擇 ......................................................... 4 4 會計政策對企業(yè)的宏觀影響 ................................................. 4 對企業(yè)管理層的影響 ................................................. 4 對企業(yè)股東的影響 ................................................... 4 對企業(yè)債權(quán)人的影響 ................................................. 4 對企業(yè)市場價值的影響 ............................................... 5 對政府的影響 ??????????????????????????? ? 5 5 會計政策對企業(yè)的微觀影響 ???????????????????????? 5 對企業(yè)收入的影響 ?????????????????????????? 5 對企業(yè)成本的影響 ?????????????????????????? 6 對企業(yè)現(xiàn)金流量的影響 ???????????????? ???????? 6 對企業(yè)投資回報的影響 ???????????????????????? 7 對企業(yè)風(fēng)險的影響 ?????????????????????????? 7 結(jié)論 ........................................................................ 7 參考文獻(xiàn) .................................................................... 9 致謝 ....................................................................... 11
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