摘要：会计政策的选择及其相应的会计方法，是企业会计制度的重要内容。企业根据企业自身的经营状况选取适合企业自身的会计核算方法和会计政策调整方法是促进企业又好又高效发展的必要条件。企业会计人员长期习惯于按统一会计制度处理会计业务，缺乏对科学会计政策的识别度。这种类似的状况，会导致企业在未来的市场竞争环境和发展的一系列问题。所以，企业认真清楚的认知会计政策。于此同事很多的企业在会计核算问题一直都存在诸多问题，主要的问题有企业会计的主体核算不清、建账的标准不符合，账目混乱且操作不符合规范、企业原始凭证的填写、会计机构与会计从业的相关人员不能达到企业标准规范等问题，上述的现象主要原因在于企业内部控制制度不完善、一部分会计工作者的业务能力不达标、会计人员的自身道德水平以及专业能力素质的提高等措施来解决企业会计核算方法中存在的问题。71844

毕业论文关键词： 问题，会计核算方法，解决对策，冠福家用

Abstract: the choice of accounting policy and the appropriate accounting methods, is an important aspect of the enterprise accounting system。 According to enterprise's own business conditions to select suitable for their own accounting method and method of accounting policy is necessary condition to promote the development of enterprises better and more efficient。 Long accustomed to enterprise accounting personnel accounting transactions in accordance with the unified accounting system, lack of scientific recognition of accounting policy。 A similar situation, can lead to enterprise in the future competition in the market environment and the development of a series of problems。 Therefore, scientific and rational understanding of enterprise accounting policies。 Enterprise accounting problems at the same time, always has many problems, mainly accounting subject is not clear, build zhang is not standard, there is often an illegal operation and incomplete original vouchers are not real, accounting offices and accounting personnel is not in conformity with the accounting norms and other issues, these problems are due to the internal control system is not perfect, the enterprise accounting personnel business quality is low, the low level of accounting personnel own moral as well as business director of accounting personnel management way lack, lack of internal oversight。 This paper through strengthening the construction of internal control system and accounting personnel of their moral level and professional ability quality enhancement measures to solve the problems existing in the enterprise accounting system。 

Key words:  Problem, Accounting method, Solutions, Koon Fook home 

目 录

1  引言 3

2  新的会计准则下企业会计政策和会计核算方法的挑选准则 3

2。1  迎合企业总体战略目标的原则 3

2。2  适用性原则 3

2。3  实质重于形式原则 3

3  企业自身会计政策变更的方法分析 4

3。1  追溯调整法 4

3。2  未来适用法 4

4  会计政策变更和会计核算方法对企业的影响 5

4。1  对企业盈余和税收的影响 5

4。2  对企业信息质量的影响 6

5  福建冠福现代家用股份有限公司会计政策及其核算案例分析 福建冠幅完善会计政策变更与会计核算方法的对策:http://www.youerw.com/kuaiji/lunwen_81600.html