通讯设备制造业上市公司会计政策选择偏好的研究毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot

通讯设备制造业上市公司会计政策选择偏好的研究

摘要: 会计政策选择对上市公司的会计信息质量、经营业绩和未来发展道路均有着深远的影响。而通讯设备制造业作为近年热门行业，在国家重点支持的高新技术产业中拥有举足轻重的地位。因此，本文选择研究通讯设备制造业，并基于该行业技术密集、研发投入大、存货周期短、固定资产更新快等特点，选择了五项该行业最具代表性的会计政策对其选择偏好展开研究，选取了20家通讯设备制造业上市公司，对其在2007-2013年的会计政策选择情况进行样本统计，分析得在存货跌价准备计提方法方面偏好于按单个存货计提，存货发出计价方法偏好于加权平均法，对固定资产折旧方法则偏好于年限平均法，在无形资产摊销方法上偏好于按会计准则论述，坏账准备计提方法偏好于将个别认定法和账龄分析法结合使用。同时发现其中存在着企业会计政策选择避繁就简、企业会计政策选择的披露不合理、注册会计师和相关监管部门监督不力的问题。最后根据发现的问题对该行业会计政策选择提出建议，包括提高会计人员职业素养、完善公司治理结构、提高注册会计师监督质量、加强证监部门的监督力度、建立行业会计政策选择约束机制。

关键词：会计政策选择；偏好分析；通讯设备制造业

The Research on the Choice Preference of Communication Equipment Manufacturing Industry Listing Corporation Accounting Policy

Abstract: Accounting policy choice has a great influence on the accounting information quality of the enterprise, the business performance and the future development path. Besides as a hot wind recently, communication equipment manufacturing industry play an important role in the high-tech industry to encourage the development of national key in. Therefore, the essay chooses this industry to explore the preference of accounting policy choice. The essay conducts a sample analysis of the 20 communication manufacturing listing Corporation of accounting policy during the period from 2007 to 2013, and draws some conclusions: In the provision of inventory accrual method of hand preference to mention meter on individual inventory; Inventory valuation method in preference to the weighted average method; The depreciation of fixed assets is preferred to the straight-line method; In the intangible asset amortization method preference to discuss according to the accounting standards; Provision for bad debts method preference to combine the use of specific identification method and aging analysis. At the same time, the essay found some problems that the choice of accounting policy on avoidance, on the choice of accounting policy disclosure is not reasonable, the CPA and the related supervision departments of supervision. Finally, according to the problems found in previous research, the essay puts forward reasonable suggestions to the accounting policy choices of communication equipment manufacturing industry listing Corporation, Include to improve accounting personnel occupation accomplishment, improve the corporate governance structure, improve the CPA supervision, strengthen the quality of supervision, the establishment of industry accounting policy choice and constraint mechanism.

Key words: Accounting policy choice; Preference analysis; Communication equipment manufacturing industry

摘要…………………………………………………………………………………………………………………………. I

Abstract……………………………………………………………………………………………………………………… II

一、绪论…………………………………………………………………………………………………………………… 1

（一）选题背景及意义……………………………………………………………………………………………… 1

（二）国内外文献综述……………………………………………………………………………………………… 1

1．国外文献综述………………………………………………………………………………………….. 1

2．国内文献综述………………………………………………………………………………………….. 1

（三）研究内容和方法……………………………………………………………………………………………… 2

二、会计政策选择的理论概述…………………………………………………………………………………… 2

（一）会计政策选择的含义………………………………………………………………………………………. 2

（二）会计政策选择的动机………………………………………………………………………………………. 3