会计政策选择与会计信息相关性研究

中南民族大学硕士学位论文会计政策选择与会计信息相关性研究姓名：易鸣申请学位级别：硕士专业：企业管理指导教师：杨全照20080501中南民族大学硕士学位论文摘要所谓会计政策选择，是指企业管理层为达到特定的目的，在会计准则允许的范围内对特定的会计原则、方法或程序进行选择的过程。

会计政策选择的前提条件是会计原则、方法或程序具有可选择性，这种可选择性来自于会计准则的灵活性。

而会计准则之所以存在灵活性，是因为：其一，由于人是有限理性的，不可能制定出和纷繁复杂的会计实务一一对应的会计准则；其二，即使能制定出这样的准则，其过高的制定成本和履行成本也使人难以企及。

会计政策选择，按其产生的原因可分为三种主要形式：强制性选择、市场性选择和自发性选择。

我国最新颁布的会计政策变更的会计准则（CAS28）中也基本体现了这种思路。

凡是法律或会计准则等行政法规、规章要求的，属于强制性选择；而凡能更可靠、更相关地提供有关财务状况、经营成果和现金流量等会计信息的，属于自发性选择。

显然，那些可能导致人为歪曲会计信息的随意操纵，是绝不可能被认定为会计政策选择的。

会计政策选择是一个动态的发展过程，企业要根据经济环境变化，作出适时和有效的调整，它贯穿于企业从会计确认、计量、记录、报告各个环节，并不纯粹是会计技术、方法问题。

由于企业会计政策选择必然会引起一定时期费用、成本、收入、利润、资产价值和国家税收等的变动，并最终导致社会财富重新分配的经济后果。

因此，会计政策选择的本质实际上是一种社会利益的调整，对其能否实施有效控制和规范，不但关系到企业会计信息质量，而且对整个国民经济的良性发展，都会产生重要的影响。

Watts和Zimmerman（1986）针对会计理论研究中存在的缺陷，将经济学中的契约理论引入会计研究，并以契约成本为核心，创立了以会计政策选择为主要研究内容的“实证会计理论”（Positive accounting theory）。

Watts和Zimmerman 认为，企业管理层进行会计政策选择的动机主要是基于契约目的和政治目的；Watts和Zimmerman（1986）以后，许多人认为，企业管理层会计政策选择的动机除了包括契约动机和政治动机外，还包括资本市场动机。

本论文以此为导向，从阐述会计政策选择的基本理论入手，进而分析了会计政策选择对会计信息的影响、会计信息对会计政策选择的影响以及会计政策合理的选择与高质量的会计信息的内在统一性。

并实证分析了固定资产折旧、存货计价、资产减值准备等三个方面会计政策选择与会计信息的相关性，用实际案例进一步说明了选择不同的会计政策会对会计信息造成的不同影响，而掌握的会计信息的不同也会左右决策者选择不同的会计政策。

本文还提出了规范会计政策选择的原则、措施，提高会计信息质量的思路。

诸如健全市场法规及诉讼制度，大力发展市场中介机构，增进市场会计政策选择与会计信息相关性研究信息的透明度，强化注册会计师的审计监督机制，加强会计信息披露的规范化建设等等观点。

目前，我国正在完善的现代企业制度要求给予企业较大的会计政策选择权，而对现状的实证研究部分地验证了我国会计政策选择的结果是操纵利润与粉饰报表。

现阶段我国会计信息质量不高，甚至有些企业的会计信息严重虚假，已成为严重制约与阻碍我国经济发展的一大瓶颈并引起社会各界的极大关注。

正确认识和处理会计政策选择及会计信息之间的关系将是未来会计研究的重要领域，本选题正是基于这种动因而促成的。

本文不是单纯地从会计政策选择的角度去探讨问题，而是结合会计信息去探讨两者之间的双向互动关系。

会计政策选择是企业会计信息揭示的基础，它会对会计信息产生的影响是深刻的。

而高质量的会计信息对会计政策选择会产生积极的影响，失真的会计信息也会对会计政策选择产生消极的影响。

会计政策选择与会计信息的关系在我国正日益成为理论研究的热点，但目前对它的研究仍处于不很成熟的阶段。

在前人研究成果的基础上，本论文对会计政策选择和会计信息相关性的研究创新主要在于：对于会计政策选择这一概念分别从契约理论、供给需求理论、经济后果理论、博弈论等角度论述其理论基础，从准则制定的角度，会计信息的用途方面探讨了会计政策选择的客观必然性。

关键词：会计政策；会计政策选择；会计信息；协调相关中南民族大学硕士学位论文AbstractChoice of accounting policy is a process that managers of enterprises make choice of given accounting principles、methods and procedures in the range which is permitted by accounting rule,to reach the given purpose.The premise of choice of accounting policy is that accounting principles、methods and procedures are optional,this kind of optional comes from the flexibility of accounting rule.The reasons why accounting rule is flexible are listed as below:First,human can not establish the accounting rule which is coincident with complicated accounting practice because of the limited loqos of human;second,supposing human can establish the accounting rule,the exorbitant cost of establishing and fufiling makes it be impracticable.With the reasons of choice of accounting policy’s produce, choice of accounting policy could be divided into three main forms:enforceability choice、marketability choice and spontaneity choice.The accounting rule(CAS28) that is carried into execution resently about the alteration of accounting policy basically incarnates the idea.What the laws and accounting rules rquire belongs to enforceability choice;and what could reliably provide correlative information about financial status、result of operation and cash flow belongs to spontaneity choice.Apparently, casual controls that may lead to artificially ill-natured accounting information can not be considered as choice of accounting information absolutely.Choice of accounting policy is a dynamic process,enterprises should make timely and effective changes according to economical change,it exits in a complete course which includes several elements, such as the measurement,the notes and the reports,not only including accounting techniques and methods.Because choice of accounting policy of enterprise inevitably brings some changes,such as expense、cost、income、interest、asset value and government revenue,finally leads to economical result that social wealth would be distributed again.So the nature of choice of accounting policy is practically adjusting of social benefits.Whether it could be controlled and ruled effectively, not only is important to quality of enterprise’s accounting information,but also has important effect on good development of national economic.In light of defaults of accounting theory’s research, Watts and Zimmerman（1986）made use of contract theory of economics to research accounting,and with the core that is contract cost,set up “Positive accounting theory” of which the main research content is choice of accounting policy. Watts and Zimmerman believed that the primary会计政策选择与会计信息相关性研究motivation that managers of enterprise make choice of accounting policy is about contract purpose and political purpose; after Watts and Zimmerman（1986）,many persons believed that the motivation that managers of enterprise make choice of accounting policy also includes capital market purpose except contract purpose and political purpose.This thesis make it be pilot,firstly it analyzes the basic theory of choice of accounting policy, then it gives deeply explanation about how choice of accounting policy and accounting information produce great effect to each other, and the unity between reasonable choice of accounting policy and high-qualified accounting information.And this article gives examples to analyze the relationship between accounting information and choices of accounting policy including depreciation of fixed assets、merchandise pricing、preparation of assets,it also makes use of actual cases in explaining the effects that are brought to accounting information by different choices of accounting policy,also explaining that accounting information which we have obtained can affect the decision-maker working out different choices of accounting policy.It also puts forward some principles、measures to standize choice of accounting policy and improve quality of accounting information,for example perfecting market laws and lawsuit system;energetically developing market medi-institution;swelling diaphaneity of market;strengthening audit supervising mechanism of CPA;enhancing normal construction of displaying accounting information and so on.At present, modern enpterprise’s rules which is improved in our country requires that more free right of choosing accounting policy should be given to enterprises . But the result of the research about the current situation partly testifies that choice of accounting policy in our country leads to manipulating profits and whitewashing forms.During this period, the quality of our country’s accounting information is not good, even some information of several enterprises is really false. This situation has become a large obstacle that prevent economy in our country from developing. The main field for the development of accounting in future is that we should realize the relationship between choice of accounting policy and accounting information and deal with it correctly,the subject of the thesis is the result of this kind of causation.This essay does not just discuss the problem from the view of choice of accounting policy, while it discuss from the view of the relationship between choice of accounting policy and accounting information.Choice of accounting policy is the foundation of how to reveal accounting information.The policy can produce profound effect to accounting information.Accurate accounting information can have active influence on choice of中南民族大学硕士学位论文accounting policy, while false information can produce negative effect to choice of accounting policy.The relationship between choice of accounting policy and accounting information is gradually becoming hot point of theory research in our country.However, current research is still in the early period.On the basis of achievements that other people have got, this essay has come up with a new view about relationship between choice of accounting policy and accounting information.This article discusses the basic theory of choice of accounting policy from different angles,such as contract theory、supply and demand theory、economical sequel theory、game theory and so on.From establishment of rule、use of accounting information,it also discusses impersonal inevitability of choice of accounting policy.Key words: Accounting policy; Choice of accounting policy;Accounting information;Harmonious correlation中南民族大学学位论文原创性声明本人郑重声明：所呈交的论文是本人在导师的指导下独立进行研究所取得的研究成果。