会计双学位专业毕业论文-关于会计政策选择的探讨

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1、毕业论文题目关于会计政策选择的探讨学校兰州交通大学学院电子与信息工程学院专业会计学(计算机科学与技术)指导老师学号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

2、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;选择;问题;对策ABSTRACTAlongwiththedevelopmentofmarketeconomyinChina,theenterprisebusinessalsomorecomplicated,qualityoffinancialinformationwillmoreassociatedwiththechoiceofaccount

3、ingpolicies.Alongwithaccountingpolicyintheenterprisefinancialinformationsystemplaysamoreandmoreimportantrole,usingaccountingpolicychoiceofcheatingincidents,accountingpolicychoiceinevitablybecomeafocusofattentionproblems.Furtherresearchanddiscussionaccount

4、ingpolicychoiceofaccountinginformation'seffectontheimprovementanddevelopmentofaccountingtheoryandaccountingpracticehasimportantsignificance.Accountingpolicyisthebasisofaccountingwork,properaccurateaccountingpoliciescanguaranteetherealfairaccountinginforma

5、tion.Inouraccountingstandards,ontheaccountingpolicystatement,accountingpoliciesineveryrelevantstandardscontentcohesionininconsistentsituation,intheapplicationofaccountingpolicy,alsosomeproblems.Inordertomaketheaccountingpolicyeffectintofullplay,theenterpr

6、iseisinuseofaccountingpolicywhenmustpayattentionfromtheactualconditions,correctunderstandingofaccountingpolicymeaning,handleaccountingpolicyinnovationproblems.Meanwhile,theaccountingpolicychoiceanduseoncorporatevaluealsohavecertaineffect.Thisarticlefromch

7、oiceofaccountingpolicy,accountingpolicychoiceandtheimportanceofaccountingpoliciesselectedcountermeasuresandproposedfuturedirectionsforfurtherresearch.Bythisstudyasabusinessenterpriseaccountingpolicychoicesandthein-depthdiscussiononcertaintheorieslaidtheFo

8、undation,aswellasrelatedbusinessenterpriseprovidesatheoreticalguidanceforpracticeacticities.Keywords：accountingstandards，accounting，corporatevalue目录一、会计政策选择的意义及其相关内容1(一)基本内涵错误！未定义书签。(二)相关概念1(三)客观必然性1(四)会计政策选择的影响因素1二