企业会计政策选择问题研究

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1、分类号研究生学位论文企业会计政策选择问题研究研究焦姓口奎壹指导挪鮭8:堇塞置十请学位洲：国签堂左宝遭亟土堂焦划，名称：盒！土堂论文替辩日期；至Q鳗垒藥星！】旦学位授予阳期：星Q壁垒生日中国海洋大学关键词：会计政策选择效率型会计政策选择机会主义型会计政策选择TheresearchOntheaccountingPolicychoiceABSTRACTThechoiceoftheaccountingpo1icyreferstothecourseofthetiveauthoritydraftstheaccountin

2、gpo1icyacriBeyolhfromcordingtty•causeoftfeeconomioenterpre^sgoa1orthegoa1ofadministrativeauthontyoftheobjectiveworldandthecomplexittheaccountingfi11SwithjudgeandchoosesStarttofinish.Morcoverthccompietenessandthcflexibite1evantaccountingcriterionleaves1isted

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6、icyandIhe0pP0rtunstcch0cenacc0untingPo1icy・Byana1yzingdifferentcases0fd•1fferententerpr•1ses■•1tpresentshowtoexertthepusitivefunct•1()ns0ftheacc0unt•1ngP01•1cych0•1ces,trytc>ge1ridoftheriegativeinf1iences0fthemandenhancethedeVe10pmentofthecapitalmarketinour

7、C0untry■Th•1spaPcrstatcsthatthccntcrPriSC’Schoiccoftheacc0untingP01•cyhas•ts0wneXJst•ng0b■Ject•V•ty•rationalityandine>vitabi1ity.Theeffect•1Vech0•1ce•1nacc0unt•1ngpo1icyishelpfulforimprovingthequalityoftheaccountinginformationandrea1izethemaximumofthevalues

8、0ftheenterprise.Asregardscompany,itshouldunderstanddearlythetherightstochooseofaccountingpo1icygivencorrect1y,accordingtocertainproccdurc.Thccffcclivcchoiccinaccounlingpolicyisbasedonaserle$ofperfectme