摘要随着我国资本市场的不断发展和完善，会计信息发挥的作用越来越显著。企业为了降低筹资成本，满足投资者对信息的需求，披露会计信息的责任越来越大。他们不但要向投资者披露强制性的会计信息，还需要向其披露会计信息。盈利预测信息作为我国资本市场上一项自愿披露的预测性财务信息，引起了各界普遍关注。近年来，学者们大多从公司治理、独立董事、第三方审计等角度研究影响盈利预测的因素，很少有学者将会计政策变更与业绩相结合进行研究。而企业会计政策变更通过影响企业的当期利润，进而影响盈利预测误差值，最终能够对盈利预测信息质量产生影响。文章在借鉴国内外己有的研究成果的基础上，通过规范研究与实证研究相结企业合的方法，分析了会计政策变更对我国企业的影响现状，希望通过企业会计政策变更对企业利润影响的实证研究，得出结论，并且为完善企业会计政策变更的相关政策提出可行性建议。关键字；会计政策；会计政策变更；企业利润Abstract With the continuous development and improvement of China's capital market, the role of accounting information has become more and more significant. In order to reduce the cost of financing and meet the demand of investors for information, companies are increasingly responsible for disclosure of accounting information. Not only must they disclose mandatory accounting information to investors, they also need to disclose accounting information to them. As a predictive financial information voluntarily disclosed in China's capital market, earnings forecast information has aroused widespread concern from all walks of life. In recent years, most scholars have studied the factors that affect profit forecasting from the angles of corporate governance, independent directors, third-party auditing, etc. Few scholars have studied accounting policy changes in conjunction with performance. The changes in corporate accounting policies affect the profits of the company's current profits, and then affect the profit forecast error, and ultimately can affec...
