房地产上市公司会计政策选择研究.doc
约39页DOC格式手机打开展开
房地产上市公司会计政策选择研究,22800字我自己的毕业论文，原创的，只在本站独家提交摘要 会计政策的选择虽然在形式只是会计过程的一种技术规范，但其本质上却是一项社会经济和政治利益的博弈规则和制度安排，不同的会计政策选择将产生企业不同结果的会计信息，并会对企业各个利益相关者产生不同的利益分配结果和社会资源配置效率。在我国...
内容介绍
此文档由会员 好声音v5 发布
房地产上市公司会计政策选择研究
22800字
我自己的毕业论文，原创的，只在本站独家提交
摘要 会计政策的选择虽然在形式只是会计过程的一种技术规范，但其本质上却是一项社会经济和政治利益的博弈规则和制度安排，不同的会计政策选择将产生企业不同结果的会计信息，并会对企业各个利益相关者产生不同的利益分配结果和社会资源配置效率。在我国，以《企业会计准则》和《企业会计制度》为核心的会计体系赋予了企业进行会计政策选择的自主权和一定的选择空间，会计政策选择也己成为企业的必然。基于上述原因，论文运用理论分析与统计分析相结合的方法，探讨了我国房地产类上市公司在会计政策选择方面的特点。本文首先对所研究的会计政策及会计政策选择作了概念上的界定，然后介绍了利益相关者理论、契约论、博弈论等会计政策选择的相关理论，从理论上说明了会计政策选择的客观必然性。通过对作为样本的沪市房地产上市公司的有关存货发出计价方法、存货跌价准备计提方法、固定资产折旧方法、坏账计提方法，收入的确认与计量会计政策的统计性描述和分析，得出目前我国房地产行业在会计政策选择方面的偏好特征。最后针对其在会计选择方面所反映的问题提出建议，对上市公司的选择行为进行规范，希望对优化上市公司的会计政策选择有所借鉴。
关键字：会计政策选择 选择特征 建议
Research on accounting policy choice of listed companies
engaging in estate
Abstract The choice of accounting policy seems only technical specification on the accounting process apparently ,but actually its essence is a kind of game rules and institutional arrangements of social economy and political interests. Different choices of accounting policy will produce different accounting information which would make different business results and would consequently give every single interest一 related participant of the enterprise various results of the revenue distribution and different efficiency of social resource allocation. In china，the accounting system，which focus on accounting standards for Business Enterprises and Accounting Regulations for Business Enterprises，has offered business firms the power of choice and considerable room for choice， so it is necessary for firms to engage in the choice of accounting policies. In this paper，with the methods of theoretic analysis and statistical analysis，a series of studies on the traits choosing accounting policy of listed companies engaging in estate have been made， and some conclusions have been drawn. At first，concepts of the accounting policy and accounting policy choice that this paper studied has been defined. Then the paper introduces a kinds of theories about accounting policies choice and analyze the inevitability of the accounting policy choice theoretically. .Through the analysis of five kinds of accounting methods that listed companies choose， for example，inventory issued measure，equipment depreciation allowance for bad debts，this paper means to discover the current situation of accounting policy， meanwhile， it will put forward the suggestion of improving aimed at the current situation.
Key words accounting Policy choice choice feature advice
目录
第一章会计政策选择的概述…………………………………………2
1.1会计政策的含义……………………………………………………………2
1.2会计政策选择的含义………………………………………………………3
1.3会计政策选择的相关理论…………………………………………………4
1.3.1利益相关者理论………………………………………………………4
1.3.2契约论…………………………………………………………………6
1.3.3博弈论…………………………………………………………………6
第二章我国房地产行业上市公司会计政策选择的现状
及存在的问题 ………………………………………………7
2.1房地产行业的发展状况……………………………………………………7
2.2房地产行业上市公司会计政策选择行为的现状…………………………8
2.2.1存货发出计价方法……………………………………………………8
2.2.2存货跌价准备的计提方法……………………………………………10
2.2.3固定资产折旧方法……………………………………………………11
2.2.4坏账准备计提方法……………………………………………………12
2.2.5收入确认方法…………………………………………………………14
2.3房地产行业上市公司会计政策选择方面存在的问题……………………15
2.3.1上市公司会计政策选择存在就简弃繁的现象………………………15
2.3.2上市公司会计政策披露不合理………………………………………15
2.3.2注册会计师对上市公司会计政策选择的监督不力…………………16
第三章规范房地产行业上市公司会计政策选择的建议……………16
3.1完善公司治理结构 …………………………………………………………16
3.2提高会计人员素质 …………………………………………………………17
3.3优化制约机制 ………………………………………………………………17
3.4完善公司信息披露机制 ……………………………………………………18
3.5加强监督机构的监管 ……………………………………………………18
结束语 …………………………………………………………………………19
参考文献 ………………………………………………………………………20
致谢 ……………………………………………………………………22-..
22800字
我自己的毕业论文，原创的，只在本站独家提交
摘要 会计政策的选择虽然在形式只是会计过程的一种技术规范，但其本质上却是一项社会经济和政治利益的博弈规则和制度安排，不同的会计政策选择将产生企业不同结果的会计信息，并会对企业各个利益相关者产生不同的利益分配结果和社会资源配置效率。在我国，以《企业会计准则》和《企业会计制度》为核心的会计体系赋予了企业进行会计政策选择的自主权和一定的选择空间，会计政策选择也己成为企业的必然。基于上述原因，论文运用理论分析与统计分析相结合的方法，探讨了我国房地产类上市公司在会计政策选择方面的特点。本文首先对所研究的会计政策及会计政策选择作了概念上的界定，然后介绍了利益相关者理论、契约论、博弈论等会计政策选择的相关理论，从理论上说明了会计政策选择的客观必然性。通过对作为样本的沪市房地产上市公司的有关存货发出计价方法、存货跌价准备计提方法、固定资产折旧方法、坏账计提方法，收入的确认与计量会计政策的统计性描述和分析，得出目前我国房地产行业在会计政策选择方面的偏好特征。最后针对其在会计选择方面所反映的问题提出建议，对上市公司的选择行为进行规范，希望对优化上市公司的会计政策选择有所借鉴。
关键字：会计政策选择 选择特征 建议
Research on accounting policy choice of listed companies
engaging in estate
Abstract The choice of accounting policy seems only technical specification on the accounting process apparently ,but actually its essence is a kind of game rules and institutional arrangements of social economy and political interests. Different choices of accounting policy will produce different accounting information which would make different business results and would consequently give every single interest一 related participant of the enterprise various results of the revenue distribution and different efficiency of social resource allocation. In china，the accounting system，which focus on accounting standards for Business Enterprises and Accounting Regulations for Business Enterprises，has offered business firms the power of choice and considerable room for choice， so it is necessary for firms to engage in the choice of accounting policies. In this paper，with the methods of theoretic analysis and statistical analysis，a series of studies on the traits choosing accounting policy of listed companies engaging in estate have been made， and some conclusions have been drawn. At first，concepts of the accounting policy and accounting policy choice that this paper studied has been defined. Then the paper introduces a kinds of theories about accounting policies choice and analyze the inevitability of the accounting policy choice theoretically. .Through the analysis of five kinds of accounting methods that listed companies choose， for example，inventory issued measure，equipment depreciation allowance for bad debts，this paper means to discover the current situation of accounting policy， meanwhile， it will put forward the suggestion of improving aimed at the current situation.
Key words accounting Policy choice choice feature advice
目录
第一章会计政策选择的概述…………………………………………2
1.1会计政策的含义……………………………………………………………2
1.2会计政策选择的含义………………………………………………………3
1.3会计政策选择的相关理论…………………………………………………4
1.3.1利益相关者理论………………………………………………………4
1.3.2契约论…………………………………………………………………6
1.3.3博弈论…………………………………………………………………6
第二章我国房地产行业上市公司会计政策选择的现状
及存在的问题 ………………………………………………7
2.1房地产行业的发展状况……………………………………………………7
2.2房地产行业上市公司会计政策选择行为的现状…………………………8
2.2.1存货发出计价方法……………………………………………………8
2.2.2存货跌价准备的计提方法……………………………………………10
2.2.3固定资产折旧方法……………………………………………………11
2.2.4坏账准备计提方法……………………………………………………12
2.2.5收入确认方法…………………………………………………………14
2.3房地产行业上市公司会计政策选择方面存在的问题……………………15
2.3.1上市公司会计政策选择存在就简弃繁的现象………………………15
2.3.2上市公司会计政策披露不合理………………………………………15
2.3.2注册会计师对上市公司会计政策选择的监督不力…………………16
第三章规范房地产行业上市公司会计政策选择的建议……………16
3.1完善公司治理结构 …………………………………………………………16
3.2提高会计人员素质 …………………………………………………………17
3.3优化制约机制 ………………………………………………………………17
3.4完善公司信息披露机制 ……………………………………………………18
3.5加强监督机构的监管 ……………………………………………………18
结束语 …………………………………………………………………………19
参考文献 ………………………………………………………………………20
致谢 ……………………………………………………………………22-..
