浅谈会计政策选择对会计信息的影响

浅谈会计政策选择对会计信息的影响

The Impact of Accounting Policy Choice of Accounting Information

Luo, Wei

2014年月日

摘要

会计政策作为企业提供会计信息的重要依据和内在标准，会对会计信息质量产生根本的影响。不同的会计政策选择会带来不同的会计信息质量，会计政策的选择正确与否，直接影响到企业会计信息质量，进而影响资源的优化配置和市场的健康发展。我们必须清楚的认识和理解会计政策选择对会计信息质量的影响及二者之间的关系，规范会计政策选择，提高会计信息的质量，才能为投资者，为国家提供真实的会计信息。

关键词：会计政策选择；会计信息；影响

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Abstract

Accounting policies as providing an important basis of accounting information and internal standards, the quality of accounting information would generate a fundamental impact.Different accounting policy choices will bring a different quality of accounting information.We have a clear knowledge and understanding of the relationship between the accounting policy choices affect the quality of accounting information.Standardized accounting policy choice,Improve the quality of accounting information,Provide true accounting information for the country.

Key words: Choice of accounting policy; Accounting information; impact

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目录

第1章绪论................................................................................................................... - 1 -

1.1研究的背景及意义............................................................................................... - 1 -

1.2 国内外研究现状.................................................................................................. - 1 -

1.2.1 国外会计政策选择的研究现状............................................................... - 1 -

1.2.2 国内会计政策选择的研究现状............................................................... - 2 - 第2章会计政策选择的相关理论研究........................................................................... - 4 -

2.1 会计政策选择的相关概念.................................................................................. - 4 -

2.2会计政策选择的内容........................................................................................... - 5 -

2.3会计政策选择的重要性....................................................................................... - 5 - 第3章会计政策选对会计信息的影响分析................................................................... - 7 -

3.1会计政策选择对会计信息影响的原因............................................................... - 7 -

3.2会计政策选择对会计信息的影响....................................................................... - 8 -

3.2.1会计政策选择对会计信息的积极影响.................................................... - 8 -

3.2.2会计政策选择对会计信息的负面影响.................................................... - 9 -

3.3规范会计政策选择的措施................................................................................. - 10 - 结论............................................................................................................................... - 11 - 致谢............................................................................................................................... - 12 - 参考文献........................................................................................................................... - 13 -

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