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Corporate Accounting Policy Choices Research

Author: WangJiPeng
Tutor: GaiDi
School: Tianjin College of Finance
Course: Accounting
Keywords: Corporate accounting policies Selection Accounting policy choices Accounting methods Accounting profession Accounting Standards for Business Enterprises The choice of method Inventory valuation method Business Combinations New accounting method
CLC: F275
Type: Master's thesis
Year: 2000
Downloads: 845
Quote: 4
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Abstract


Accounting policies in the notes to the listed company's annual report, reveal and illustrate essential. However, many people outside the accounting profession, the term \The face of the students' questions, Caishuxueqian I actually do not know how to answer this seemingly simple question. For the people of the accounting profession, the accounting policy is not a stranger to the concept. However, what is the accounting policies? Its scope? Who is in the selection of accounting policies? Why choose accounting policies? Choose to follow what standard? These problems, it is difficult to speak clearly. In order to answer this \For China's enterprises and listed companies, the importance of accounting policy choice is not enough. , Accounting management system is highly centralized planned economy under the conditions of the accounting system of norms formulated by the Government and implemented by industries and ownership unified accounting system, accounting objects and subjects from accounting to each subject, content methods by the Ministry of Finance and the central competent department under. Enterprises not only need to select accounting policies, also may have no choice. With the gradual establishment of the market economy, corporate accounting standards have been put forward, not only for businesses to choose accounting policies possible, and as an independent stakeholder, the enterprise itself also had a strong motivation to select accounting policies. In particular, the introduction of the new accounting method \Therefore, we have reason to foresee the accounting policy choices will be more and more subject to the attention of the Chinese enterprises and listed companies. This paper is divided into four parts. The first part of the concept of accounting policies defined. The second part of the main accounting policy choice stance, motivation (target) and accounting methods of evaluation criteria. This part of the study from the empirical research and normative two angles at the same time are summarized and analyzed. Contract theory and agency theory is the theoretical basis of the positive accounting theory to explain the accounting policy choices; any choice of accounting policy choices are specific accounting environment. Accounting policy choice stance positioning in the management authorities, enterprise management authorities about the choice of alternative accounting methods; under this premise that the basic motivation of the choice of accounting policies that the regulatory authorities to maximize their own interests. Discuss the evaluation criteria of the accounting method, due to the limitations of the available information and experience, only from the point of view of the normative research it summarizes, \. Part III made a general summary of the content and process of accounting policy choices, and inventory valuation method and fixed asset depreciation, for example, focus on analysis of the accounting standards under the constraints of corporate accounting policy choice behavior. Taking into account the major countries in the world have been introduced accounting standards for the accounting change, the part of the change in accounting policy choice of accounting treatment are also discussed. China Tongfang Janette electronic merger case, for example, the fourth part discusses the selection of the accounting treatment of the business combination, due to business combination accounting guidelines have not been worked out yet, so this content separate discussion, and were given the conclusions of empirical research and normative ideas, to make it consistent with the second part of the discussion remains logical.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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