会计政策选择不当引发信息失真的成因探讨 -会计学专业

摘要

会计政策选择作为企业财务报告编制的核心环节，对信息质量具有重要影响。然而，不当的会计政策选择可能导致财务信息失真，从而削弱其决策有用性。本研究基于当前会计准则体系下会计政策选择灵活性增加的背景，探讨了会计政策选择不当引发信息失真的成因及其潜在机制。研究旨在通过系统分析会计政策选择过程中存在的主观性和利益驱动问题，揭示信息失真的深层原因，并为优化会计政策选择提供理论支持和实践指导。采用规范研究与案例分析相结合的方法，本研究选取了若干典型企业案例进行深入剖析，发现管理层在会计政策选择中往往受到短期利益最大化目标的影响，表现为过度利用会计估计、人为调整确认时点等行为。此外，外部监管不足和内部治理机制薄弱进一步加剧了这一问题。研究结果表明，会计政策选择不当的信息失真不仅源于管理层的机会主义行为，还与制度环境和治理结构密切相关。本研究的主要创新在于从多层次视角出发，将微观主体行为与宏观制度环境相结合，构建了一个全面分析会计政策选择不当成因的框架。这一框架有助于理解信息失真的复杂性，并为完善相关制度设计提供了新思路。总体而言，本研究强调了加强内部控制、提升外部审计独立性以及完善会计准则的重要性，为提高财务信息质量提供了有价值的参考。

关键词：会计政策选择信息失真管理层行为

Abstract

Accounting policy choice, as a core component of financial report preparation, plays a significant role in determining the quality of information. However, inappropriate selection of accounting policies may lead to distortion of financial information, thereby weakening its decision-usefulness. This study investigates the causes and underlying mechanisms of information distortion resulting from improper accounting policy choices against the backdrop of increased flexibility in accounting policy selection under the current accounting standards fr amework. By systematically analyzing the subjectivity and interest-driven issues present in the process of accounting policy selection, this study reveals the deep-seated reasons for information distortion and provides theoretical support and practical guidance for optimizing such choices. Employing a combination of normative research and case analysis, this study examines several typical corporate cases in depth, finding that management is often influenced by the goal of short-term利益 maximization, manifesting in behaviors such as excessive use of accounting estimates and artificial adjustment of recognition timing. Furthermore, insufficient external supervision and weak internal governance mechanisms exacerbate this issue. The results indicate that information distortion caused by inappropriate accounting policy choices not only stems from managerial opportunistic behavior but is also closely related to institutional environments and governance structures. A key innovation of this study lies in its multi-level perspective, integrating micro-level主体 behaviors with macro-level institutional environments to construct a comprehensive fr amework for analyzing the causes of improper accounting policy choices. This fr amework enhances the understanding of the complexity of information distortion and offers new insights into improving relevant institutional designs. Overall, this study underscores the importance of strengthening internal controls, enhancing the independence of external audits, and refining accounting standards, providing valuable references for improving the quality of financial information.

Keyword:Accounting Policy Choice Information Distortion Management Behavior

1绪论 1

1.1会计政策选择不当的研究背景 1

1.2信息失真成因探讨的意义 1

1.3国内外研究现状分析 1

2会计政策选择不当的理论基础 2

2.1会计政策的基本概念与特征 2

2.2会计政策选择的动机分析 2

2.3信息失真的定义与表现形式 2

2.4会计政策选择与信息质量的关系 2

2.5理论框架构建 3

3会计政策选择不当引发信息失真的外部因素 3