论会计变发更的必然性.doc

　　 辽宁科技大学毕业设计（论文） 　　 第 PAGE 2 页 论会计变更的必然性 摘要 “会计变更”包括会计政策变更和会计估计变更两种情况。前者是指企业在会计核算时所遵循的具体原则及其所采纳的具体会计处理方法发生变化，往往具有强制性或重大性特点。后者是指企业对存在风险的交易、事项所进行的估计偏离了以往的惯例，它属于企业自行把握的范围，在实际运用中灵活性很大。 在会计核算时,我们应遵循国家统一的会计制度所允许的会计政策,并对不确定的交易或事项正确判断. 而由于会计估计变更的决定权由公司掌握，在判断企业所有者所获得的报酬合理性的时候，我们才对其更以关注。因为会计估计变更足以导致公司业绩出现变化，并进一步影响到股东利益，从而影响对企业财务状况的合理性判断。然而有的企业在具体运用会计政策进行会计估计时,却不执行规定或随意变更,从而不能恰当反映企业财务状况和经营成果,造成会计信息失真.会计报表同时也就失去了其应有的作用。 《企业会计准则——会计政策、会计估计变更和会计差错更正》及其指南自颁布与实施以来，在规范我国企业会计行为，增强会计信息的可比性和一贯性，提高信息的质量等方面，发挥了重要的指导作用。 本文在简要介绍会计变更的相关内容的基础上，展开对“会计变更是一种必然”这论点的分析。着重于对会计政策变更的必然性的分析论述。 关键词 会计政策变更；会计估计变更；必然性 Abstract Accounting changes including accounting policy changes and the changes of accounting estimate two situations. The former refers to the enterprise accounting in the following specific principles and specific accounting methods adopted changes, often have mandatory or significant sexual characteristics. The latter refers to the risk of transactions or events from the previous estimates, it belongs to the scope of the enterprise to hold in the practical application of flexibility. In accounting, we should follow the uniform accounting system of the state allows the accounting policies, and the uncertainty of the transactions or events. And a correct judgment due to the changes of accounting estimate by the company, in the decision judgment enterprise owners of the reward of rationality, we focus more on its. Because the accounting estimates that change is enough to company performance, and to further change appear to influence the interests of the shareholders, thus affecting the rationality of enterprise financial status. However some enterprises in the concrete application of the accounting policies and accounting estimates are not enforce regulations or optional change, which can reflect the appropriate financial position and operating results of an enterprise, the accounting information distortion of accounting statements and. also lost