企业会计政策与估计变更对利润的影响研究毕业论文.docVIP

毕业论文 （2010届） 企业会计政策与估计变更对利润的影响研究 摘 要 企业会计政策具有客观必然性，但会计政策不是一个单纯的会计问题，它是企业与各利益集团处理经济关系，协调经济矛盾，分配经济利益的一项重要措施。形式多样的会计政策为不同利益集团争取于已有利的经济后果和政治利益提供了可能。企业会计政策的初衷是让企业能真实客观地反映企业财务状况和经营成果，但实际上却构成了管理当局谋取不当利益的手段，加剧了会计信息失真，产生了不良的经济后果。关键词： Abstract Company’s accounting policy and accounting estimate become more objective. But accounting policy and accounting estimate are not mere the matter of accounting, they are important measures for company to deal with the economic relations between company and various interest groups, to coordinate economic contradiction and to distribution economic interests. Different accounting policy and accounting estimate provide possibility for interest groups to strive for favorable economic interest results and political interests. Theoretically, the original intention of company’s accounting policy and accounting estimate to display company’s financial position and operating results. But actually, they become ways to seek illegitimate interests, which depredate the inauthentic accounting information and produce bad economic consequences. This paper put China’s listed companies as resesrch object and uses the combining method of normative research and empirical research to analyze the influences on the listed company when they adopt the accounting policy and accounting estimate. The research result shows that the enterprise fixed assets depreciation and accounts receivable bad policy to a certain extent and enterprise profit exists negative correlation relationship. Based on this, advances the accounting policies and standardize enterprise accounting estimates that the specific advice. Change its purpose is to let investors can objectively judgment and analysis enterprise accounting policies and accounting estimates that the influence of the change on profits to make correct and rational investment decisions. Key words: Accounting?policy changes;?changes in accounting estimates;?corporate profits 目 录 1 会计政策与估计变更的相关理论 1 1.1 会计政策及其变更的理论阐述 1 1.