企業(yè)會(huì)計(jì)政策變更的動(dòng)因分析02

論文編號(hào):KJ1348 論文字?jǐn)?shù):9523

 企業(yè)會(huì)計(jì)政策變更的動(dòng)因分析

【摘 要】在我國(guó)，隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的建立，會(huì)計(jì)政策的選擇成為企業(yè)的必然。現(xiàn)行的會(huì)計(jì)制度具有較大的靈活性，留給企業(yè)的選擇權(quán)較多，這就為企業(yè)會(huì)計(jì)政策的變更提供了前提條件。由于企業(yè)的管理人員有選擇不同會(huì)計(jì)政策的自由，他們必定會(huì)選擇使其效用最大化或使股東財(cái)富最大化的會(huì)計(jì)政策，這也是會(huì)計(jì)政策變更的部分動(dòng)機(jī)所在。探討會(huì)計(jì)政策變更的動(dòng)機(jī)便是本文的目的。
 本文通過(guò)對(duì)會(huì)計(jì)政策的內(nèi)涵，會(huì)計(jì)政策變更及變更條件的闡述，分析會(huì)計(jì)政策變更產(chǎn)生的內(nèi)在動(dòng)因和外部條件，揭示我國(guó)企業(yè)會(huì)計(jì)政策變更的動(dòng)機(jī)，進(jìn)而讓我們得到啟示以及今后可能的發(fā)展方向。
【關(guān)鍵詞】會(huì)計(jì)政策 變更 動(dòng)機(jī) 啟示 方向

【Abstract】：In China,with the establishment of the socialist market economic system, the accounting policy choice to become a business necessity. The current accounting system has greater flexibility, leaving more of the option, which provided the preconditions for corporate accounting policy changes. Corporate managers have the freedom to choose different accounting policies, they will choose their utility maximization or shareholder wealth maximization accounting policies, is also a change in accounting policy part of the motivation for. Explore the motives of the change in accounting policy is the purpose of this article.
 In this paper, the accounting policy connotation, the change in accounting policy and change the conditions of the described analysis of accounting policy changes to produce the intrinsic motivation and external conditions, reveal China's corporate accounting policies to change the motive, and then let us get inspiration as well as possible future development direction.
【Key words】：accounting policies  change  motivation   inspiration  direction
目錄
一、前 言 1
（一）研究的背景 1
（二）研究的意義 1
二、 會(huì)計(jì)政策及其變更的基本內(nèi)涵 1
（一）會(huì)計(jì)政策變更的含義 1
（二）會(huì)計(jì)政策變更的條件 2
（三）會(huì)計(jì)政策變更的方式 2
三、會(huì)計(jì)政策變更產(chǎn)生的內(nèi)在動(dòng)因和外部條件 3
（一）內(nèi)在動(dòng)因分析 3
（二）外部條件分析 4
四、企業(yè)會(huì)計(jì)政策變更案例分析 5
（一）中航油公司簡(jiǎn)介 5
（二）中航油公司會(huì)計(jì)政策變更的過(guò)程 5
（三）中航油公司會(huì)計(jì)政策變更結(jié)果和影響 6
（四）中航油公司會(huì)計(jì)政策變更的動(dòng)因分析 6
（五）案例啟示 7
五、企業(yè)會(huì)計(jì)變更的對(duì)策和建議 7
（一）完善的會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)則 7
（二）加強(qiáng)企業(yè)自身建設(shè) 7
（三）加強(qiáng)政府的監(jiān)管建設(shè) 8
（四）完善防范中的責(zé)與法 9
總結(jié) 9
參考文獻(xiàn) 10