accounting policy change

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

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。

Research results show that: ( 1) the internal control audit and voluntary accounting policy change is the negative correlation, but not statistically significant.

结果发现：（1）内部控制审计与自愿性会计政策变更负相关但并不显著。

In the part of accounting change: it introduces the concepts and accounting method of accounting policy and accounting estimate.

对会计变更的介绍，分别就会计政策变更和会计估计变更介绍了他们的基本概念和会计处理方法。

Influence factors of Using fixed asset to carry on the voluntary accounting policy change in order to have the income smoothing behavior include debt contact, pay contact, deviation of income before the policy change and the anticipated income, deviation of the report income and anticipated income;

其中利用固定资产进行自愿性会计变更进行收益平滑行为的影响因素为资产负债率、报酬契约、政策变更前收益与预期收益的偏离度、报告收益与预期收益的偏离度；

In the paper, detailed discuss the contact and difference between two special kinds of accounting business from their process method, which are accounting policy change and major accounting mistake.

详细论述了会计政策变更和重大会计差错两种特殊会计业务在处理方法上的相同点及区别。

Most of the listed companies in China use the following three methods of earnings management: accounting policy choice and change, production and business activities of enterprises to adjust and use of related party transactions.

我国上市公司大多通过以下三种手段进行盈余管理：会计政策选择和变更、对企业生产经营活动的调整及利用、关联方交易。

In the case of Accounting, we should reduce the alternative scope of accounting policy and change the accounting method of Stamp Tax, Business Tax and Add Value Tax so that it can coordinate with Tax Law.

从会计方面，应缩小会计政策选择范围，以及从改变印花税、营业税、增值税的会计核算方法等方面主动与税法协调。

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

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

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 second part analyses the theory of accounting policy change, defines the accounting policies and accounting policy change, discusses related theory basis of the accounting policy changes.

第二部分是会计政策变更的理论基础。首先界定会计政策及会计政策变更的含义，然后论述会计政策变更的相关基础理论。