基于利益相关者理论下的科研事业单位会计政策选择研究.pdf

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1、AbstractWiththerevisionandperfectionofourcountryinstitutionaccountingsystemandtheestablishingofinstitutionscorporategovernancemechanisms,institutions'accountantswhoonlydidbillingandpaymentoffundsinthepastshouldstarttothinkdeeperaboutaccountinginpublicinstitutionsnow.Asanaccountantpers

2、onworkininstitution,Iamtryingtoworkonwhatistherealmeaningoftheinstitutions'accounting,whytheaccountingpoliciesbechosen,whichfactorsdeterminethechoiceofaccountingpolicies.Iwanttofindtheanswerofhowinstitutionstocarryonthemethodofaccountingpolicybytheanalysisoftheresults.Accordingtomyown

3、workexperienceandworkingenvironment,Idesignacasetodemonstratetherationalityoftheaccountingpolicieschoicemethod.Inmyopinion,theresultoftheinstitutions'accountingpoliciesdependsonthevalueofthestakeholders'commoninterests,andtheinstitutionstakeholders'commoninterestsistheinfluencebytheir

4、socialserviceawarenessandtheimpactofinstitutionaccountingpolicychoice.Whenthestakeholders'commoninterestisonahighlevel,theinstitutionsstakeholdersmaypaymoreattentiontosocialwelfare;theinstitutionshouldchooseaccountingpolicywhichismorebenefittotheinterestsofthepublicandthedevelopmentof

5、socialwelfare.Ontheotherhand,whenthecommoninterestofstakeholdersshowsalowvalue,thatindicatesthestakeholdersaremoreconcernedwiththeinterestsoftheminority,shouldchoosethepolicywhichprefertotheaccountingpolicyinterestsoftheminoritytomeettherealneedsofstakeholdersandinstitutions.Butfromth

6、epointoftheessenceofpublicwelfareinstitutionsthinking,overmuchchoicetomeettheinterestsoftheminorityoftheaccountingpolicywillaffectthedevelopmentofpublicwelfare.Soitisverynecessarytodealwiththeinterestsofsocialpublicatentionortoparticipateinthemanagementdecision-makinginfluenceofrevisi

7、on,inordertoimprovethevalueofthestakeholders'commoninterests,soastooptimizetheresultsoftheaccountingpolicychoiceofinstitutions.Keywords：目录第章引言选题及研究背景会计政策选择影响会计报告成果我国事业单位的会计政策选择状况科研型事业单位会计政策选择与企业的不同研宄科研型事业单位会计政策决策的意义文献综述国外文献综述国外对宏观层面会计政策择优决策的研究国外对微观层面会计政策择优决策的研究国内文献综述文献综述小结研究思路和研究方法研究思

8、路研究方法