【摘要】：現(xiàn)階段,會(huì)計(jì)政策選擇這一問題在上市公司的會(huì)計(jì)實(shí)踐中表現(xiàn)的尤為重要,越來越多的人認(rèn)識(shí)到,會(huì)計(jì)政策的選擇與企業(yè)的利潤(rùn)息息相關(guān)。為了說明這種相關(guān)程度,本文從統(tǒng)計(jì)學(xué)的視角,運(yùn)用統(tǒng)計(jì)計(jì)量方法,對(duì)上市公司里面的會(huì)計(jì)政策與利潤(rùn)之間的關(guān)系進(jìn)行分析說明,在分析的過程中,也能夠發(fā)現(xiàn)現(xiàn)階段上市公司在會(huì)計(jì)政策選擇方面存在的一些問題,針對(duì)這些問題,提出了一些建議。 本文主要研究的內(nèi)容是上市公司會(huì)計(jì)政策選擇對(duì)企業(yè)利潤(rùn)影響的實(shí)證分析,采用的模型是二元離散選擇模型和多元線性回歸模型,主要得出的實(shí)證結(jié)論是折舊會(huì)計(jì)政策、存貨計(jì)價(jià)會(huì)計(jì)政策以及壞賬計(jì)提準(zhǔn)備會(huì)計(jì)政策的變化對(duì)于企業(yè)的利潤(rùn)都會(huì)產(chǎn)生影響,上市公司存在利用這些會(huì)計(jì)政策操縱企業(yè)利潤(rùn)的可能性空間。并且上市公司對(duì)這些會(huì)計(jì)政策的選擇以及具體操作細(xì)節(jié)等等都披露的不夠詳細(xì),僅僅是披露部分企業(yè)認(rèn)為重大的會(huì)計(jì)政策,即使是披露了也是一兩句話就帶過,感覺是為了迫于法律法規(guī)的規(guī)定而披露,并沒有做到積極主動(dòng)的公開。 本文的主要結(jié)構(gòu)如下： 第1章緒論。介紹了對(duì)上市公司會(huì)計(jì)政策的選擇進(jìn)行研究的研究背景、研究目的和研究意義,在介紹的同時(shí),也總結(jié)了國(guó)內(nèi)外對(duì)于上市公司會(huì)計(jì)政策選擇的一些研究現(xiàn)狀,確定了本文的研究方法以及主要的框架結(jié)構(gòu)。 第2章相關(guān)理論和方法的概述。主要是介紹會(huì)計(jì)政策相關(guān)的理論基礎(chǔ),在闡述這些理論的時(shí)候,我同時(shí)還對(duì)在實(shí)證過程中所要用到的統(tǒng)計(jì)方法做了一些簡(jiǎn)單的介紹。 第3章實(shí)證分析。通過對(duì)相關(guān)數(shù)據(jù)的實(shí)證分析來說明會(huì)計(jì)政策選擇對(duì)上市公司利潤(rùn)的影響情況。 第4章建議對(duì)策。對(duì)實(shí)證分析得出的結(jié)論以及發(fā)現(xiàn)的問題,提供一些建議以及對(duì)策。
[Abstract]:At present, the choice of accounting policy is particularly important in the accounting practice of listed companies. More and more people realize that the choice of accounting policy is closely related to the profits of enterprises. In order to explain this correlation, this paper analyzes the relationship between accounting policies and profits of listed companies from the perspective of statistics, using statistical measurement method, in the process of analysis, It is also possible to find some problems in accounting policy choice of listed companies at this stage, and put forward some suggestions for these problems. The main content of this paper is the empirical analysis of the impact of accounting policy selection on the profits of listed companies. The models adopted are binary discrete choice model and multivariate linear regression model. The main empirical conclusion is depreciation accounting policy. The change of the accounting policies of inventory valuation and bad account preparation will have an impact on the profits of enterprises. The listed companies have the possibility of using these accounting policies to manipulate the profits of enterprises. And the listed companies' choice of these accounting policies, as well as the details of their specific operations, are not sufficiently detailed, just to disclose accounting policies that some enterprises consider to be important, even if they have disclosed them in a sentence or two. It feels like disclosure is forced by laws and regulations, and not proactively disclosed. The main structure of this paper is as follows: chapter 1 introduction. This paper introduces the research background, purpose and significance of the research on the choice of accounting policies of listed companies. At the same time, it also summarizes the current situation of research on the choice of accounting policies of listed companies at home and abroad. The research method and main frame structure of this paper are determined. Chapter 2 summarizes the relevant theories and methods. This paper mainly introduces the theoretical basis of accounting policy. When explaining these theories, I also make a brief introduction to the statistical methods used in the empirical process. Chapter 3: empirical analysis. Through the empirical analysis of the relevant data to explain the impact of accounting policy selection on the profits of listed companies. Chapter 4 suggests countermeasures. Some suggestions and countermeasures are provided for the conclusions and problems of the empirical analysis.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F224;F276.6

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本文編號(hào)：2150087