【摘要】：現(xiàn)階段,會計政策選擇這一問題在上市公司的會計實踐中表現(xiàn)的尤為重要,越來越多的人認識到,會計政策的選擇與企業(yè)的利潤息息相關(guān)。為了說明這種相關(guān)程度,本文從統(tǒng)計學的視角,運用統(tǒng)計計量方法,對上市公司里面的會計政策與利潤之間的關(guān)系進行分析說明,在分析的過程中,也能夠發(fā)現(xiàn)現(xiàn)階段上市公司在會計政策選擇方面存在的一些問題,針對這些問題,提出了一些建議。 本文主要研究的內(nèi)容是上市公司會計政策選擇對企業(yè)利潤影響的實證分析,采用的模型是二元離散選擇模型和多元線性回歸模型,主要得出的實證結(jié)論是折舊會計政策、存貨計價會計政策以及壞賬計提準備會計政策的變化對于企業(yè)的利潤都會產(chǎn)生影響,上市公司存在利用這些會計政策操縱企業(yè)利潤的可能性空間。并且上市公司對這些會計政策的選擇以及具體操作細節(jié)等等都披露的不夠詳細,僅僅是披露部分企業(yè)認為重大的會計政策,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的公開。 本文的主要結(jié)構(gòu)如下： 第1章緒論。介紹了對上市公司會計政策的選擇進行研究的研究背景、研究目的和研究意義,在介紹的同時,也總結(jié)了國內(nèi)外對于上市公司會計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。主要是介紹會計政策相關(guān)的理論基礎(chǔ),在闡述這些理論的時候,我同時還對在實證過程中所要用到的統(tǒng)計方法做了一些簡單的介紹。 第3章實證分析。通過對相關(guān)數(shù)據(jù)的實證分析來說明會計政策選擇對上市公司利潤的影響情況。 第4章建議對策。對實證分析得出的結(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.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F224;F276.6

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本文編號：2150087