题目房地产行业上市公司会计政策选择的动机分析摘 要随着我国社会主义市场经济的持续增长，房地产行业已成为我国经济的基础性和先导性产业，其在优化产业升级、促进就业及提高居民生活水平中起着不可替代的作用。本文通过介绍会计政策选择的相关理论、分析房地产行业重要会计政策的选择行为及偏好取向从理论和实证两方面进行系统的研究，力图得出房地产行业上市公司会计政策选择的动机，并针对研究过程中所反映的会计及决策方面的问题提出合理建议，以期规范房地产行业上市公司的选择行为，优化公司治理结构，帮助利益相关者做出合理的决策，在促进企业良性经营的同时保证经济的健康高效发展。关键词：房地产行业上市公司；会计政策选择；动机；分析；建议IABSTRACTWith the continued growth of the socialist market economy in our country, the real estate industry has become the fundamental and leading industry of our country economy, in the optimization and upgrading of the industrial structure, promoting employment and improving plays an irreplaceable role in the standard of living of the population. Through the introduction of the accounting policy choice related theory, research and analysis of the real estate industry is an important accounting policy choice behaviors and preferences orientation from two aspects of theory and empirical system, try to draw the real estate industry listed companies accounting policy choice of motivation and research reflected in the research process of accounting and decision-making problem put forward reasonable suggestions for, in order to specification of the real estate industry listed company's choice behavior, optimize the structure of corporate governance to help stakeholders make reasonable decision, in promoting enterprise benign operation and ensure economic development healthy and efficient.Key words: Real estate industry listing Corporation; Accounting policy choice; motivation; analysis; proposalII目 录摘...
