浙江上市公司会计政策选择现状与动机分析毕业论文.doc

PAGE II 毕业论文 （20_ _届） 浙江上市公司会计政策选择现状与动机分析 摘 要 随着我国市场经济的逐步完善及资本市场的不断发展，会计政策选择在企业财务信息系统中扮演着越来越重要的角色。对企业会计政策选择的客观状况和经济动机提供经验证据是非常必要的，这不仅是对我国现行会计管制效果的实证性评价，而且对我国准则制定机构和会计监管机构具有政策意义。 本文先通过分析浙江上市公司会计政策选择的现状及存在的问题；然后研究了上市公司会计政策选择的动机，包括隐性分红动机、规避市场管制动机、债务契约动机、筹措资金和扩大生产能力动机、上市和配股的动机、避税动机这六项，准确把握上市公司会计政策选择的动机，是理解一个公司为什么选择一项政策而不选择另一项政策的前提；最后对这些问题进行深度剖析，从而找出形成这些问题的原因，针对其在会计政策选择方面所反映的问题提出规范的对策，从规范浙江上市公司会计政策选择行为的对策面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。 关键词：上市公司，会计政策，会计准则 Abstract With the gradual improvement of Chinas market economy and the continuous development of capital markets, accounting policy choice in corporate financial information systems play an increasingly important role. Accounting policy choice of the objective situation and the economic incentive to provide empirical evidence is necessary, not only of our current study the effectiveness of accounting control evaluation, but also of the accounting standard-setting bodies and regulatory agencies have policy implications. This article first listed company in Zhejiang by analyzing the status of the accounting policy choices and problems; and then study the Public Company Accounting policy choice motives, including the motivation to avoid market regulation, implicit motives dividends, debt contracts motivation, motivation for their own material interests, business managers performance motivation, funding and motivation to expand production capacity, availability and placement of the motivation and avoidance motivation these eight, an accurate grasp of the Public Company Accounting policy choice is motivated by the understanding of a policy of a company Why not choose another key premise of the policy; final depth analysis of these issues, in order to identify the causes of these problems for their choice of accounting policy issues reflected in the measures specifications, from the specifications listed the basic principles of accounting policy choice, improve Public Company Accounting Policy Choice program requireme