企业会计政策变更的动因分析

文档编号:KJ837  文档字数:9225,页数:13

 企业会计政策变更的动因分析

【摘  要】在我国，随着社会主义市场经济体制的建立，会计政策的选择成为企业的必然。现行的会计制度具有较大的灵活性，留给企业的选择权较多，这就为企业会计政策的变更提供了前提条件。由于企业的管理人员有选择不同会计政策的自由，他们必定会选择使其效用最大化或使股东财富最大化的会计政策，这也是会计政策变更的部分动机所在。探讨会计政策变更的动机便是本文的目的。
 本文通过对会计政策的内涵，会计政策变更及变更条件的阐述，分析会计政策变更产生的内在动因和外部条件，揭示我国企业会计政策变更的动机，进而让我们得到启示以及今后可能的发展方向。
 【关键词】会计政策 变更 动机 启示 方向

Abstract

 In China, with the establishment of socialist market economic system, the accounting policy choices become a business necessity. The current accounting system has greater flexibility, leaving companies more options, and this change in accounting policy for the enterprise has provided preconditions. As the company management has the freedom to choose different accounting policies, and they would choose to maximize their utility or to maximize shareholder wealth, accounting policies, which is part of the change in accounting policy motivation. Explore the motivation for change in accounting policy is the purpose of this article.    In this paper, the meaning of the accounting policies, accounting policy changes and change the conditions described, analysis of accounting policy changes arising from the intrinsic motivation and external conditions, reveal the change in accounting policy for Chinese enterprises motives, then let us inspiration as well as possible future direction of development.   Key words：accounting policies  change  motivation   inspiration  direction
 
 
 目录
一、前 言 3
二、 会计政策及其变更的基本内涵 3
三、会计政策变更产生的内在动因和外部条件 5
四、我国企业会计政策变更的动机分析 7
五、会计政策变更对我们的启示以及今后可能的发展方向 9
六、结束语 12
参考文献 12

相关论文