摘要会计政策是企业生成财务信息的基石和编制报告的指导方针。会计政策选择是指在符合会计法规的要求下，企业能够自主地选用最适合自身实际情况的核算方法。随着经济的发展、投资观念的改变，金融资产的使用频率越来越高，同时金融资产会计政策的不同选择会影响到上市公司利润的核算，因此投资者非常关注金融资产相关会计政策的选择。本文对金融资产的概念和作用进行了介绍，对会计政策及其选择的概念进行了阐述，同时论述了现行金融资产会计政策的具体内容，再结合上市公司金融资产会计政策选择的现状，找出金融资产会计政策选择中存在的问题及其产生的根源，最后提出一些切实可行的对策和方案。86109

毕业论文关键词: 金融资产；会计政策；会计政策选择；企业会计准则

Research On The Choice Of Financial Assets Accounting Policy

Abstract  Accounting policy is not only the basis of the formation of enterprise accounting information, but also the principle of guiding enterprises to collect and report information。 accounting policy choice allow enterprises in line with the premise of the accounting policies and regulations, take the initiative to choose suitable for their own accounting methods。With the economic development, the changes of the investment concept, the frequency of use of financial assets has become more frequent, and select financial assets accounting policy will affect the profits of listed companies accounting, so accounting policy choice has also become a the focus of attention of all stakeholders。In this paper, the concept and function of financial assets, describes the concepts related to accounting policies and accounting policy choice, discusses the concrete contents of the current financial assets accounting policy, according to the financial assets of listed companies accounting policy choice situation, finally find out the problems existing in the accounting policy choice of financial assets, and gives the suggestions to improve the financial assets of the accounting policy choice。

 Key words: Financial Assets; Accounting Policy; Accounting Policy Choice; Enterprise Accounting Standards

目 录

0 引言 1

1 金融资产概述 1

1。1 金融资产的概念及作用 1

1。2 金融资产的分类 2

1。3 金融资产的不同分类的影响 3

2 会计政策选择概述 4

2。1 会计政策以及会计政策选择的概念 4

2。2 会计政策选择的产生原因 4

2。3 会计政策选择的影响因素 5

3 金融资产会计政策选择中存在的问题 6

3。1 现行金融资产会计政策具体内容 6

3。2 金融资产会计政策选择中存在的问题 9

3。3 金融资产会计政策选择中问题产生的根源 10

4 完善金融资产会计政策选择的对策和建议 11

4。1 进一步完善企业会计准则 12

4。2 加强对企业滥用金融资产会计政策选择行为的惩处 12

4。3 加强注册会计师的审计监督 13

4。4 加强公众投资者对财务报表的认识