会计政策变更

会计政策变更，是指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。

Changes in accounting policies , refer to changing accounting policies from one to another for the same business transactions or events .

长期股权投资核算方法变更对企业净资产和未来以后各期净利润所造成的影响，说明由于不可预见的强制性会计政策变更，所产生的经济后果的显著性。

Long-term equity investments accounting method change on net assets and future net profits in subsequent periods the impact , indicating the mandatory due to unforeseen changes in accounting policies , the economic consequences of significance .

实证部分主要包括我国自愿性会计政策变更现状的描述性统计分析、独立样本t检验、X2检验以及logistic回归分析等。

The empirical study includes the descriptive statistics of voluntary accounting policy changes in China at present , independent t-test , X2 test and logistic regression .

恶意会计政策变更的公司治理特征研究

Research on the Governance Characteristics of Companies with Baleful Accounting Changes

非标审计意见与恶意会计政策变更有一定的负相关关系。

Third , modified audit opinion has some negative correlations with BACs .

浅谈会计政策变更与会计估计变更的异同

On the Difference and Similarity between Account Policy Change And Account Estimation

强制性会计政策变更对自愿性会计政策变更的影响研究

Research into the Influence of Mandatory Accounting Changes on Voluntary Accounting Changes

浅析会计政策变更与会计差错更正

On the Policy Change and Mistake Corrigendum in Accountancy

自愿性会计政策变更对会计师事务所变更的影响研究

A Study of the Influence of Voluntary Accounting Policy Changes on Auditor Changes

自愿性会计政策变更与非标审计意见的相关性研究&来自1998～2002年深沪上市公司的经验证据

Study of the Relationship between Accounting Policy Changes and the CPA 's Audit

会计政策变更的契约动因研究

A Study on Contracted Incentives of Accounting Policy Changes

会计政策变更的性质、内容和原因。

The character , contents and reasons for the changes of accounting policies ;

会计政策变更下坏帐准备的处理

The Handling of the Bad Accounts Preparation under the Changes of the Accounting Policy

自愿性会计政策变更是企业进行盈余管理的重要手段。

Voluntary accounting change is an important method of surplus management within an enterprise .

大多数上市公司经过会计政策变更后，不是增加当期会计利润，而是减少了当期会计盈余。

Major changes are decrease , not increase the profits for the year of change .

浅谈会计政策变更的会计核算方法

On accounting methods in accounting policy modification

强制性会计政策变更是实证会计理论研究的核心内容之一。

Mandatory accounting changes is among the core content of the research of positive accounting theory .

会计政策变更能够提供更可靠、更相关的会计信息。

More reliable and more relevant accounting information shall be provided through changing the accounting policy .

最后，本文为完善强制性会计政策变更的相关政策提出了一些可行性建议。

Finally , this paper for perfecting the mandatory accounting policy change policies put forward some feasible suggestions .

第三部分为股权分置改革背景下股权结构对会计政策变更影响的理论分析。

The third part is the share-trading reform background the shareholding structure of accounting policy change impact analysis .

而对于内部控制审计与会计政策变更的关系方面研究者甚少。

While , researchers about the relationship of internal control audit and accounting policy changes are very little .

自愿性会计政策变更对企业价值及契约各方利益分配影响研究

Research on the Influence of Voluntary Accounting Policy Changes on Enterprise 's Value and Interests Allocation between Contracting Parties

自愿性会计政策变更研究是企业会计行为研究的重要组成部分。

The wildcat modifying of accounting policy is an integral part of the study of accounting behavior in enterprises .

基于自愿性会计政策变更的巨额冲销动因研究&来自深沪两市1998-2002年的经验证据

A Study on Big-Bath Incentives from Voluntary Accounting Changes : Empirical Evidences from Shenzhen and Shanghai Stock Markets During 1998-2002

实证研究结果表明，强制性会计政策变更会促进我国上市公司的经营绩效。

The empirical results show that mandatory accounting policy changes will promote the operating performance of listed companies in China .

但是这些研究未能全面地从实证的角度研究我国强制性会计政策变更后上市公司的应对行为。

But these researches have not been able comprehensively to study the company 's response to MAC in our country .

会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。

The concepts of accounting policy change , accounting estimate change and accounting error correction are often encountered in accounting practices .

会计政策变更和会计估计变更是新《企业会计制度》中关于会计调整的主要内容。

Account policy change and account estimation are the main contents about account adjustment in the new enterprise rules of account .

结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显著影响。

Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax .

但这些理由都难以定量判断，也难以从结果上直接进行证实，带有很大的主观性；又因外界人员对公司情况的了解具有信息不对称性，所以很难有效评价上市公司做出会计政策变更的合理性。

But these reasons are great subjectivity , because they are difficult to quantitatively judge and be directly confirmed from the result .