【作者】 赵建树；

【导师】 孟永峰；

【作者基本信息】 河北大学 ， 会计学， 2011， 硕士

【摘要】 会计政策选择是指企业管理当局在特定的环境下,在既定的可选择的范围内,根据企业的目标或管理当局的目标,对可供选用的会计原则、方法、程序进行比较分析,从而拟定会计政策的过程。随着我国市场经济的逐步完善及资本市场的不断发展,会计政策选择在企业财务信息系统中扮演着越来越重要的角色。不同的会计政策选择,导致企业不同结果的会计信息,会对企业各利益相关者产生不同的利益分配结果和社会资源配置效率。2006年2月,我国颁布了新的企业会计准则。其中的《企业会计准则第22号——金融工具确认和计量》不仅借鉴了国际会计准则第39号(IAS39)的相关规定,将金融资产划分为四类,同时,还引入公允价值计量属性,并且比较充分地运用到了金融资产之上。但另一方面,现有准则中对于金融资产的分类标准不是非常明确,尤其是对于在活跃市场中有报价且到期日不固定的的金融资产,主要依赖于管理层风险管理、持有意图等被划分为交易性金融资产或是可供出售金融资产,这就可能为管理层的会计政策选择创造了新的空间。鉴于我国现有会计准则的不足与企业管理层持有的各种动机,就存在了研究公允价值计量下金融资产分类会计政策选择的现实需要。本文主要由规范性研究和实证性研究组成,分析在我国现有金融资产相关准则下,由于金融资产分类标准的不确定和分类后对于企业不同的会计影响,使得在各种动机支配下的企业管理层倾向于进行会计政策选择行为,最后提出相关建议,同时认为可以借鉴2009年11月国际会计准则理事会颁布了《国际财务报告准则第9号——金融工具》(IFR9)有关金融资产分类等相关问题的规定。通过本文的研究,以期有关部门能够进一步完善金融资产的相关规定,更科学地规范会计行为方面的政策,有利于我国的证券市场更快地走上健康发展之路。更多还原

【Abstract】 The accounting policy choice refers to the course of the administrative authority drafting the accounting policy according to the goal of enterprise or administrative authority,after comparing and analyzing to the various accounting principles,methods and processes.Along with the working up of market economy and the developing of capital market in China,the accounting policy choice is playing the more and more important role in the enterprise’financial information systems. The different accounting policy choices usually cause different accounting information, and bring different results and efficiencies to the correlative parties during profit and social resource distributing.China promulgated the new <Business Accounting Rule> in February 2006. <Business Accounting Rule N0.20---- recognition and measurement of financial Instruments > not only draw the related provisions from the IAS39,which is divided the financial asset into four categories,but also introduce the fair value measurement attribute. However, the classification standard of financial asset is not very clear in the rule. Especially the financial asset which has the quotation in the active market and has no fixed expiry dates, the division of both depends on risk management and hold intent of enterprise managers, which creates new space for the accounting policy choice of enterprise managers.Because of the inaccurate of accounting rule and various motives of managers, There is a practical need for researching the financial asset classification. Normative research and empirical research are used in this paper,and explain enterprise managers are likely to choice the accounting policy for some purposes when dividing the financial asset, finally this paper gives related suggestions for the question. Hope relevant departments can further improve the provision of financial assets and scientific standardize the accounting policy choice through this paper’research,and make our country securities market better development.更多还原