企业会计政策选择研究

摘  要

会计政策是企业在会计核算时所遵循的具体原则及所采纳的具体会计处理方法。会计政策的选择是完成企业目标和贯彻经营思想的手段，也是会计信息揭示的基础。信息不对称是微观经济学中的一个重要理论。深入研究信息不对称条件下企业会计政策选择问题，对于提高企业竞争力具有重大的理论和现实意义。
企业发展需要有高质量的会计信息来做决策，企业会计信息质量的提高依赖于会计政策选择。因此研究会计政策选择具有现实意义。国内关于会计政策选择研究主要有三种主要的理论：有效市场假说理论、实证会计理论、经济后果理论。本文主要采用实证会计理论来研究企业会计政策选择的制约机制。在进行文献的广泛阅读以后，发现关于小企业会计政策选择的研究远少于上市公司的会计政策选择研究，考虑到小企业会计实务中会计政策选择的不规范性和在小企业任职的经历。故侧重于小企业会计政策选择的制约机制，以企业为分析样本找出了小企业目前会计政策选择遇到的问题并且给出了问题的应对之策。

关键词：企业；会计政策

 
Abstract
Accounting policy is a concrete principle followed by enterprises in the accounting and an accounting processing method adopted by enterprises. Choice on accounting policy is not only a tool to fulfill the goals of enterprises and to carry out operation thought, but also a basis for the disclosure of accounting information. To dip into  choice  on  accounting  policy  under  the  circumstances  of  asymmetrical information, as an important theory of microeconomics, is of great theoretical and realistic significance for boosting the enterprise competitiveness.
Enterprise's development needs to have the high grade accounting information to make the effective decision-making,the enterprise accounting information quality enhancement relies on the choice of accounting policy.Therefore，studying the accounting policy choice has the practical significance.Domestic mainly has three kind of main theories about the accounting policy choice research:Effective market hypothesis theory,real diagnosis accountant theory,economical consequence theory。This article mainly uses real diagnodis accountant theory to study the enterprise accounting policy choice the restriction mechanism.In carrying on the literature after wide spread reading,the author discovered what is far short about small business's accounting policy choice research to goes on the market company's accounting policy choice research,considered small business accountant really serves the accounting policy choice irregular plasticity and the author the experience which is in office in the small business.Therefores tresses on the small business accounting policy choice restriction mechanism, discovered the question take JH Corporation as the analysis sample which the small business at present the accounting policy choice meets and to produce question should to it horse whip.
Key  words:enterprise; accounting policy; the choice of accounting policy

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】