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Accounting Policy Research Base On The High-speed Economic Development Of Tianjin Binhai New Area

Posted on:2011-10-08Degree:MasterType:Thesis
Country:ChinaCandidate:H X LiFull Text:PDF
GTID:2189330332485274Subject:Accounting
Abstract/Summary:PDF Full Text Request
Binhai New Area of Tianjin development strategy is implementing the strategy of regional development initiatives important. The country also gives Tianjin Binhai New Area to try first on policy. Macro-economy grows based on the development of Micro economy. Their interests are dialectical; both are in the condition of contradiction and unity. The paradox is that the country formulate Accounting system to regulate the development of the enterprise and through the tax policy to participate in the enterprise of profit distribution; the unity between them is that the development of enterprises and industries continuously promoting regional economic strength and increasing national tax. At the same time the vigor of region economy attract more industries. As part of economic info, accounting information bring accounting policy and local economic development together.In the market economy, the accounting policy choices have economic consequences. As a system of external information, accounting is closely associated with the operation of macro-economy. On one hand, the information which was disclosed influence the efficiency of market through effect the decision-making. On other hand, it will influence the market environment in fair competition through it's sharing to economic agent. Along with integration of China's market economy and the development of capital market, accounting policy will play a more important role in the enterprise's financial information system. Different accounting policy results in different accounting information, different accounting information will influence the profit distribution between stakeholders. Sequentially affect the social resource allocation and the development of economy.This research mainly adopts the standard method, According to the relevant state departments' policies which support Binhai New Area economic development and from the angle of accounting policies to unscramble the policy support and find the best choice of accounting policy for enterprises, research the accounting policy choice's role in promoting regional economic development. Through the choice of accounting policies in different industries, to find out which accounting policy choices is more suitable for industries'development.
Keywords/Search Tags:Binhai New Area of Tianjin, Accounting policy, Human capital, Independent innovation
PDF Full Text Request
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