企业会计政策变更动机探讨.doc

摘要:会计政策变更是企业对相同的交易或事项由原来采用的会计政策改用另一会计政策的行为。会计政策变更的动因主要有真实反映会计信息、税收动机、契约动机和资本市场动机，应对这些动因的措施包括：如实反映企业经营成果、服从税务机关规定，完善结构，提高审计质量和改革监管制度，规制选择空间等。

　　　本文一开始就分析说明了会计政策变更的原因，企业的经营环境是复杂多变的，经济业务是多种多样的，随着经营环境的不断变化，企业需要改变一些经济业务的会计处理方法以适应不同的需要。会计政策的变更要考虑到企业的长远利益和整体利益在企业会计政策的选择和变更中。存在着一个不容忽视的问题。这就是有些企业只考虑到眼前利益和局部利益，没有考虑到企业的长远利益和整体利益。从中分析会计政策变更的具体动机，最后提出一些决解方法和建议。

关键词: 会计政策变更，动机，规范

Abstract:Accounting policy change is the enterprise to the same transactions or events of the accounting policy by the original to another accounting policy behavior. Accounting policy change of the main reasons is really reflect the accounting information, tax motive, contract motivation and capital market motivation, deal with these dynamics measures include: truthfully reflect the enterprise operating results, subject to tax authorities, perfect the structure, improve the auditing quality and reform supervision system, regulation choice space, etc.

　　　This article to the accounting policy analysis in this paper shows that the cause of the change, the management of the enterprise environment is complex, the economic business is varied, with the constant change of the business environment, the enterprise needs to change some economic business accounting methods to meet the different needs. The change of accounting policy to consider the long-term interests of the enterprise and overall interests in the choice of accounting policies and changes. There is a serious problem. This is some of the enterprise only considering immediate interests and the interests of the part, do not consider the long-term interests of the enterprise and the interests of the whole. From the analysis of the accounting policy changes specific motivation, and finally puts forward some never solutions method and Suggestions.

Key Words：Accounting policy change, Motivation, Standard 

　　　会计政策的变更要考虑到企业的长远利益和整体利益在企业会计政策的选择和变更中。存在着一个不容忽视的问题。这就是有些企业只考虑到眼前利益和局部利益，没有考虑到企业的长远利益和整体利益。特别是我国的某些上市公司为了反映高级管理层的经营业绩，在会计政策的变更方面选择了增加利润泡沫、突出短期经济效益的方法。从眼前利益看，企业似乎实现了企业价值最大化的目的，但是，从长远利益看，这种会计政策的变更违反了会计稳健性原则，给以后各年度利润指标的实现埋下了隐患。因此，企业财务人员要应用科学发展观制定出企业中长期财务规划，坚持从企业长远利益和整体利益出发，坚持会计稳健性原则，关注企业的现金流量，如实地反映企业的生产经营成果。只有这样，企业才能有可持续发展的后劲；也只有这样，各个企业才能健康地发展，共同建设和谐的经济社会。