论文总字数：24127字

摘 要

会计政策是连接理论与实践的渠道，它是依据相关准则制定的，同时也能指导人们在实际中的运用。在现有的制度下，不同的选择会对公司价值产生不同层次的影响。国内宏观经济新常态环境之下，政府适度扩大有效供给，并带动国内需求的增长。对于家用电器行业而言，由于国内外市场的不景气，行业间的竞争更加激烈。同时，也在不断推动着行业转型。

本文针对家电行业的发展现状，为了更好契合十三五规划的要求，推进供给侧结构性改革，对家电行业的会计政策的选择问题进行研究。以三大理论为基础、沪深两市的35家家电行业上市公司为样本。选取其2011-2015年的相关信息，分析我国家电行业会计政策选择的现状。对样本公司没有把握收回的应向购买方收取的款项情况、企业日常持有的产成品等的不可收回部分的提取方法等进行具体的分析。分析得出家电行业上市公司在选择会计政策披露本公司的会计信息时，存在一定的偏好。然后指出其会计政策选择时存在的问题及原因，最后根据家电企业的实际情况以及市场环境提出合理有效的对策建议。

关键词：会计政策 会计政策选择 家电行业 上市公司

Research on Accounting Policy Choice of Listed Companies in Home Appliance Industry

Abstract

Accounting policy is a bridge between accounting theory and accounting practice. It is based on relevant guidelines, but also to guide people how to use in practice. Under the condition of market economy, the choice of different accounting policies will lead to different economic consequences. Under the new macroeconomic environment of the domestic economy, the government moderately expanded the effective supply and boosted the growth of domestic demand. For the appliance industry, the overall market downturn intensified competition in the industry, but also continue to promote the industry restructuring.

In order to meet the requirements of the 13th Five-Year Plan better, this paper will promote the structural reform of the supply side and study the choice of the accounting policy of the home appliance industry. Based on the theory of stakeholder, contract theory and game theory, 35 listed companies in Shanghai and Shenzhen are selected as research samples, the annual data of sample companies 2011-2015 are selected, and the status quo of accounting policy choice in China's appliance industry is analyzed. The paper analyzes the accounting policy of accounts receivable bad debts, inventory depreciation reserve and so on. There is a certain preference that the appliance industry listed companies in the choice of accounting policy disclosure of the company's accounting information. And then point out the problems and reasons of its accounting policy choice. Finally, according to the actual situation of household electrical appliance enterprises and the market environment, reasonable and effective countermeasures and suggestions are put forward.

Keywords: Accounting policy; Accounting policy choice; Appliance industry; Listed companies

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1 研究背景及意义 1

1.1.1研究背景 1

1.1.2研究意义 1

1.2 国内外文献综述 2

1.2.1国外研究现状 2

1.2.2国内研究现状 2

1.3 研究方法 4

第二章 会计政策选择概论 5

2.1 会计政策选择的概念 5

2.1.1会计政策的含义 5

2.1.2会计政策选择的含义 5

2.2 会计政策选择的理论基础 6

2.2.1契约理论 6

2.2.2利益相关者理论 6

2.2.3博弈论 7

第三章 家电行业上市公司会计政策选择分析 9

3.1 样本选取及数据来源 9

3.2 应收账款坏账准备的选择偏好 9

3.3 存货发出计价的选择偏好 11

3.4 存货跌价准备的选择偏好 13

3.5 低值易耗品摊销的选择偏好 15

3.6 固定资产折旧的选择偏好 16

3.7 无形资产摊销的选择偏好 18

第四章 家电行业会计政策选择存在的问题及成因分析 20

4.1 会计政策选择存在的问题 20

4.2 会计政策选择存在问题的成因分析 21

第五章 规范会计政策选择行为的措施 23

5.1 进一步完善会计准则并建立有效的内控制度 23

5.2 健全会计信息的披露机制 23

5.3 将管理层的薪酬与工作努力程度相匹配 24

第六章 总结与展望 25

6.1 总结 25

6.2 展望 25

结 语 26

参考文献 27

致 谢 29

附 录 30

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