商业企业会计政策选择与研究 毕业论文

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1、摘要随着会计政策在企业财务信息系统中扮演着越来越重要的角色，利用会计政策选择作弊的事件时有发生，会计政策的选择不可避免的成为人们关注的一个焦点问题。深入研究和探讨会计政策选择对会计信息的影响，对完善和发展会计理论和会计实践都具有重要意义。会计政策是会计工作的依据，恰当准确的会计政策能保证会计信息的真实公允。本文从会计政策的选择,会计政策选择原因及其会计政策选对策说明会计政策选择的重要性并且提出了今后进一步研究的方向。通过本文的研究为商业企业会计政策选择与研究的深入探讨奠定了一定的理论基础，同时也为商业

2、企业进行相关的实践活动提供了理论指导。关键词:会计政策;会计信息；政策选择iABSTRACTAlongwiththedevelopmentofmarketeconomyinChina,theenterprisebusinessalsomorecomplicated,qualityoffinancialinformationwillmoreassociatedwiththechoiceofaccountingpolicies.Alongwithaccountingpolicyintheenterpris

3、efinancialinformationsystemplaysamoreandmoreimportantrole,usingaccountingpolicychoiceofcheatingincidents,accountingpolicychoiceinevitablybecomeafocusofattentionproblems.Furtherresearchanddiscussionaccountingpolicychoiceofaccountinginformation'seffectont

4、heimprovementanddevelopmentofaccountingtheoryandaccountingpracticehasimportantsignificance.Accountingpolicyisthebasisofaccountingwork,properaccurateaccountingpoliciescanguaranteetherealfairaccountinginformation.Inouraccountingstandards,ontheaccountingpo

5、licystatement,accountingpoliciesineveryrelevantstandardscontentcohesionininconsistentsituation,intheapplicationofaccountingpolicy,alsosomeproblems.Inordertomaketheaccountingpolicyeffectintofullplay,theenterpriseisinuseofaccountingpolicywhenmustpayattent

6、ionfromtheactualconditions,correctunderstandingofaccountingpolicymeaning,handleaccountingpolicyinnovationproblems.Meanwhile,theaccountingpolicychoiceanduseoncorporatevaluealsohavecertaineffect.Thisarticlefromchoiceofaccountingpolicyaccountingpolicychoic

7、eandtheimportanceofaccountingpoliciesselectedcountermeasuresandproposedfuturedirectionsforfurtherresearch.Bythisstudyasabusinessenterpriseaccountingpolicychoicesandthein-depthdiscussiononcertaintheorieslaidtheFoundationaswellasrelatedbusinessenterprisep

8、rovidesatheoreticalguidanceforpracticeactivities.Keywords：accountingstandards；accountinginformation；thechoiceofaccountingpolicies；iii目录摘要ⅠAbstractⅡ前言1一、会计政策选择的意义及其相关内容2（一）会计政策选择的基本内涵21.会计政策的含义22.会计政策选择产生的原因2（二）存在会计政策选择的特征3（三）会计政策