房地產(chǎn)上市公司會(huì)計(jì)政策選擇研究

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摘要 會(huì)計(jì)政策的選擇雖然在形式只是會(huì)計(jì)過(guò)程的一種技術(shù)規(guī)范，但其本質(zhì)上卻是一項(xiàng)社會(huì)經(jīng)濟(jì)和政治利益的博弈規(guī)則和制度安排，不同的會(huì)計(jì)政策選擇將產(chǎn)生企業(yè)不同結(jié)果的會(huì)計(jì)信息，并會(huì)對(duì)企業(yè)各個(gè)利益相關(guān)者產(chǎn)生不同的利益分配結(jié)果和社會(huì)資源配置效率。在我國(guó)，以《企業(yè)會(huì)計(jì)準(zhǔn)則》和《企業(yè)會(huì)計(jì)制度》為核心的會(huì)計(jì)體系賦予了企業(yè)進(jìn)行會(huì)計(jì)政策選擇的自主權(quán)和一定的選擇空間，會(huì)計(jì)政策選擇也己成為企業(yè)的必然。基于上述原因，論文運(yùn)用理論分析與統(tǒng)計(jì)分析相結(jié)合的方法，探討了我國(guó)房地產(chǎn)類上市公司在會(huì)計(jì)政策選擇方面的特點(diǎn)。本文首先對(duì)所研究的會(huì)計(jì)政策及會(huì)計(jì)政策選擇作了概念上的界定，然后介紹了利益相關(guān)者理論、契約論、博弈論等會(huì)計(jì)政策選擇的相關(guān)理論，從理論上說(shuō)明了會(huì)計(jì)政策選擇的客觀必然性。通過(guò)對(duì)作為樣本的滬市房地產(chǎn)上市公司的有關(guān)存貨發(fā)出計(jì)價(jià)方法、存貨跌價(jià)準(zhǔn)備計(jì)提方法、固定資產(chǎn)折舊方法、壞賬計(jì)提方法，收入的確認(rèn)與計(jì)量會(huì)計(jì)政策的統(tǒng)計(jì)性描述和分析，得出目前我國(guó)房地產(chǎn)行業(yè)在會(huì)計(jì)政策選擇方面的偏好特征。最后針對(duì)其在會(huì)計(jì)選擇方面所反映的問(wèn)題提出建議，對(duì)上市公司的選擇行為進(jìn)行規(guī)范，希望對(duì)優(yōu)化上市公司的會(huì)計(jì)政策選擇有所借鑒。
關(guān)鍵字：會(huì)計(jì)政策選擇 選擇特征 建議


Research on accounting policy choice of listed companies
engaging in estate
Abstract The choice of accounting policy seems only technical specification on the accounting process apparently ,but actually its essence is a kind of game rules and institutional arrangements of social economy and political interests. Different choices of accounting policy will produce different accounting information which would make different business results and would consequently give every single interest一 related participant of the enterprise various results of the revenue distribution and different efficiency of social resource allocation. In china，the accounting system，which focus on accounting standards for Business Enterprises and Accounting Regulations for Business Enterprises，has offered business firms the power of choice and considerable room for choice， so it is necessary for firms to engage in the choice of accounting policies. In this paper，with the methods of theoretic analysis and statistical analysis，a series of studies on the traits choosing accounting policy of listed companies engaging in estate have been made， and some conclusions have been drawn. At first，concepts of the accounting policy and accounting policy choice that this paper studied has been defined. Then the paper introduces a kinds of theories about accounting policies choice and analyze the inevitability of the accounting policy choice theoretically. .Through the analysis of five kinds of accounting methods that listed companies choose， for example，inventory issued measure，equipment depreciation allowance for bad debts，this paper means to discover the current situation of accounting policy， meanwhile， it will put forward the suggestion of improving aimed at the current situation.
Key words accounting Policy choice choice feature advice

目錄
第一章會(huì)計(jì)政策選擇的概述…………………………………………2
1.1會(huì)計(jì)政策的含義……………………………………………………………2
1.2會(huì)計(jì)政策選擇的含義………………………………………………………3
1.3會(huì)計(jì)政策選擇的相關(guān)理論…………………………………………………4
1.3.1利益相關(guān)者理論………………………………………………………4
1.3.2契約論…………………………………………………………………6
1.3.3博弈論…………………………………………………………………6
第二章我國(guó)房地產(chǎn)行業(yè)上市公司會(huì)計(jì)政策選擇的現(xiàn)狀
及存在的問(wèn)題 ………………………………………………7
2.1房地產(chǎn)行業(yè)的發(fā)展?fàn)顩r……………………………………………………7
2.2房地產(chǎn)行業(yè)上市公司會(huì)計(jì)政策選擇行為的現(xiàn)狀…………………………8
2.2.1存貨發(fā)出計(jì)價(jià)方法……………………………………………………8
2.2.2存貨跌價(jià)準(zhǔn)備的計(jì)提方法……………………………………………10
2.2.3固定資產(chǎn)折舊方法……………………………………………………11
2.2.4壞賬準(zhǔn)備計(jì)提方法……………………………………………………12
2.2.5收入確認(rèn)方法…………………………………………………………14
2.3房地產(chǎn)行業(yè)上市公司會(huì)計(jì)政策選擇方面存在的問(wèn)題……………………15
2.3.1上市公司會(huì)計(jì)政策選擇存在就簡(jiǎn)棄繁的現(xiàn)象………………………15
2.3.2上市公司會(huì)計(jì)政策披露不合理………………………………………15
2.3.2注冊(cè)會(huì)計(jì)師對(duì)上市公司會(huì)計(jì)政策選擇的監(jiān)督不力…………………16
第三章規(guī)范房地產(chǎn)行業(yè)上市公司會(huì)計(jì)政策選擇的建議……………16
3.1完善公司治理結(jié)構(gòu) …………………………………………………………16
3.2提高會(huì)計(jì)人員素質(zhì) …………………………………………………………17
3.3優(yōu)化制約機(jī)制 ………………………………………………………………17
3.4完善公司信息披露機(jī)制 ……………………………………………………18
3.5加強(qiáng)監(jiān)督機(jī)構(gòu)的監(jiān)管 ……………………………………………………18
結(jié)束語(yǔ) …………………………………………………………………………19
參考文獻(xiàn) ………………………………………………………………………20
致謝 ……………………………………………………………………22-..