毕业论文-(会计政策的选择对电子通信行业的影响研究)

湘潭大学兴湘学院毕业论文

题 目：会计政策的选择对电子通信行业的影响研究

学 院：专 业：学 号：姓 名：指导教师：完成日期：

兴湘学院 会计学 2011963714 刘佳敏 谢东

2016年4月12日 1

目 录

中文题目 摘要 关键词………………………………………………………………… 1 英文题目 摘要 关键词………………………………………………………………… 2一、会计政策概述……………………………………………………………………… 3

（一）会计政策的含义………………………………………………………………… 3 （二）会计政策选择的主要原因分析………………………………………………… 3 （三）会计政策的选择对电子通信行业的影响

二、我国上市公司电子通信行业会计政策选择的分析…………………… 4

（一）电子通讯行业的特征和研究样本的来源 （二）电子通讯行业会计政策的选择分析

（三）上市公司电子通讯行业会计政策选择存在的问题

三、完善我国上市公司会计政策选择的建议…………………………………10

（一）上市公司电子通讯行业存在缺陷的原因

（二）完善我国上市公司电子通讯行业会计政策选择的建议…………………12

四、总结……………………………………………………………………………………14 参考文献……………………………………………………………………………………15

会计政策的选择对电子通信行业的影响研究

摘要： 会计政策是企业会计信息生成的基础，是会计发挥其功能作用的重要实现形式，

并且会产生广泛的经济和社会后果。上市公司作为典型的现代企业，其会计政策选择的影响将比一般企业更为普遍和深远， 因而上市公司会计政策选择成为资本市场研究领域中的重要研究课题之一。本文在已有研究的基础上，研究了会计准则下我国上海证券交易所 20 支 A股上市公司的会计政策选择情况。通过对我国上市公司会计政策选择进行描述性统计，分析会计准则对我国上市公司会计政策选择的影响， 推出我国上市公司会计政策选择中存在的问题，并对存在的问题进行原因分析，得出我国上市公司会计政策选择影响的一些结论，最后对规范我国电子通信行业上市公司会计政策选择提出一定的对策和建议。 论文的主要内容如下：介绍本文的研究背景及意义，论文的框架、并对论文的国内外研究现状做了回顾。阐述了会计政策选择相关概念的界定，会计政策选择的理论基础、会计政策选择原因、会计政策选择与会计准则的关系，为论文的写作提供理论依据。对上市公司会计政策选择情况进行了统计分析，通过对我国上市公司会计政策选择分析的基础上，得出我国上市公司会计政策选择中存在问题与原因。针对我国上市公司会计政策选择存在的问题，提出了规范我国上市公司会计政策选择的对策建议。

关键词：会计政策；电子通信行业；会计信息披露

Study on the influence of accounting policy choice on

based on electronic communication industry

Abstruct:Accounting policy is the basis of enterprise accounting information generation,and it is the important form of the accounting function that accounting plays its function, and it will produce the extensive economic and social consequence.. Listed company as a typical modern enterprise, the impact of the accounting policy choice will than the general business more widespread and far-reaching, thus listed companies accounting policy choice has become one of the important research topics in the research field of capital market. Based on the existing research, this paper studies the accounting policy choice of 20 A shares of the Shanghai stock exchange under the accounting standards.. Through to our country listed company accounting policy choice of descriptive statistics. Analysis effects of accounting policy choice of accounting standards of our country listed company, launched in China listed companies accounting policy choice and the problems analysis of the causes, that Chinese listed company accounting policy choices affect some conclusions and finally to regulate the electronic communications industry in China listed company accounting policies put forward some countermeasures and suggestions.The main contents of the paper are as follows:This paper introduces the background and significance of this study, the framework of the paper, and the research status of the paper home and abroad is reviewed.. Discussion is made on the related concepts defined the relationship between accounting policy choice of theoretical basis, accounting policy choice, the choice of the accounting policies and accounting standards, for the writing of this thesis provide theoretical basis for accounting policy choice. The listed companies accounting policy choice were statistical analysis, through to our country listed company accounting policy selection based on the analysis, obtains our country listed companies accounting policy choice in the existing problems and reasons. According to the problems of accounting policy choice for listing Corporation in China, the countermeasures and suggestions for the choice of accounting policy for listing Corporation in China are proposed.

Keywords: Accounting Policy; Electronic Communication Industry; Accounting Information

publishing system

1