文档介绍：优秀
会计学结课(论文)
课题名称:关于会计政策的选择问题探讨
专业: 会计
考生姓名: 王金月
准考证号: 201012040222
【摘要】会计政策是企业在遵守会计法规前提下的一种选择,是在会计法规的统一规范下结合企业实际情况对会计法规规定的具体应用。企业会计政策是会计理论在会计实践中的具体运用,是连接会计理论和会计实践的桥梁与纽带。会计政策选择的正确与否,对企业会计信息的真实性、对会计报告的有用性有着极大影响。本文分析了会计政策选择的定义、我国会计政策选择的现状,影响企业会计政策选择因素,并提出了如何规范我国企业会计政策选择的方法。
【关键词】会计政策选择企业现状存在问题途径
目录
摘要·····················································1
引言·····················································3
一、会计政策及会计政策选择·······························4二、我国企业会计政策选择的现状···························4
(一)出于企业自身物质利益的考虑·························4
(二)出于企业管理者的政绩考虑···························4
(三)出于避免处罚的考虑·································5
三、我国上市公司会计政策选择存在的问题···················6
四、规范我国上市公司会计政策选择的途径····················6
总结·····················································10
参考文献················································11
引言
随着我国市场经济的发展,企业业务也更加复杂多样,财务信息质量将更多的与会计政策选择相联系,会计的