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本文以股票股利为例 ,对会计政策进行了分析。首先 ,探讨了股票股利会计结转存在的各种备选方式及其理论依据 ;然后介绍和评价了美国会计程序委员会制定的关于股票股利的会计准则 ;接着评述了股票股利会计政策显示信号的理论假设及其实证检验 ;最后 ,结合我国会计制度对股票股利的相关规定 ,讨论了我国公司会计的现实选择。
This article takes the stock dividend as an example to analyze the accounting policy. First of all, it explores various alternatives and their theoretical basis for the existence of stock dividend accounting. Then it introduces and evaluates the accounting standards formulated by the Accounting Procedure Committee of the United States on stock dividends. Then it comments on the theory of stock dividend accounting policy display signals Hypothesis and empirical test. Finally, the paper discusses the realistic choice of corporate accounting in China based on the relevant provisions of our country’s accounting system on stock dividend.