摘 要
会计政策变更是企业在遵循会计准则的基础上，根据自身经营状况和市场环境变化，对会计处理方法和程序进行调整的行为。这一行为不仅影响企业的财务报告，还可能对企业的经济后果产生深远影响。文章首先介绍了会计政策变更的研究背景和意义，回顾了国内外关于会计政策变更的研究现状，并明确了研究的目的。在理论基础部分，文章界定了会计政策变更的定义，分析了其分类和动因，并进行了国际比较，以揭示不同国家和地区在会计政策变更方面的异同。在探讨会计政策变更的经济后果时，文章详细分析了其对企业财务报告的影响，包括财务数据的变动和盈余管理的可能性。进一步，文章探讨了会计政策变更对企业价值的影响，如市场反应与股价变动，以及企业价值评估的变化。此外，文章还分析了会计政策变更对投资者行为的影响，包括投资决策的变化和风险偏好的调整。最后，文章探讨了会计政策变更对企业治理的影响，如内部控制与决策过程，以及利益相关者的反应。文章最后提出了会计政策变更的监管与防范措施，包括会计准则的适时修订与更新、审计机构的角色强化与监督，以及企业内部的会计信息披露制度建设。这些措施旨在规范会计政策变更行为，保护投资者利益，促进资本市场的健康发展。
关键词：会计政策变更 经济后果 财务报告 企业价值
Abstract
The change of accounting policy is the behavior that enterprises adjust accounting treatment methods and procedures according to their own business conditions and market environment changes on the basis of following accounting standards. This behavior not only affects the financial reporting of the company, but also can have a profound impact on the economic consequences of the company. This paper first introduces the background and significance of the research on the change of accounting policy, reviews the research status of the change of accounting policy at home and abroad, and clarifies the purpose of the research. In the theoretical basis part, this paper defines the accounting policy change, analyzes its classification and motivation, and makes an international comparison to reveal the differences and similarities in different countries and regions in accounting policy change. In exploring the economic consequences of changes in accounting policies, the paper analyzes in detail their impact on corporate financial reporting, including changes in financial data and the possibility of earnings management. Further, the paper discusses the impact of accounting policy changes on firm value, such as market reaction and stock price changes, and the change of firm value assessment. In addition, the paper also analyzes the impact of accounting policy change on investor behavior, including the change of investment decision and the adjustment of risk appetite. Finally, the paper explores the impact of accounting policy changes on corporate governance, such as internal control and decision-making processes, and the response of stakeholders. At last, the paper puts forward the supervision and prevention measures of accounting policy change, including timely revision and update of accounting standards, strengthening and supervision of the role of audit institutions, and the construction of accounting information disclosure system within enterprises. These measures aim to regulate the behavior of accounting policy change, protect the interests of investors, and promote the healthy development of capital market.
Keywords: Accounting policy change The economic consequences Financial report Enterprise value
目 录
一、引言 1
二、会计政策变更的理论基础 1
（一）会计政策变更的定义与分类 1
（二）会计政策变更的动因分析 1
（三）会计政策变更的国际比较 2
三、会计政策变更的经济后果 2
（一）对企业财务报告的影响 2
（二）对企业价值的影响 3
（三）对投资者行为的影响 3
（四）对企业治理的影响 4
四、案例研究 5
（一）案例分析 5
（二）案例启示与建议 5
五、会计政策变更的监管与防范措施 6
（一）会计准则的适时修订与更新 6
（二）审计机构的角色强化与监督 6
（三）企业内部的会计信息披露制度建设 6
（四）投资者教育与市场透明度提高 7
六、结论 7
致 谢 9
参考文献 10
