会计政策经济后果_产生路径与应对策略_基于_华泰财险_兴衰案的分析

:20060216:(1973),,,,,(1974),,,,,:(Sz200410011003)2006.2:1,22(1.,100871;2.,100037):,,,,,,:;;;,???(),,,19968,13.33,60,2090,,,,,(,2005)19971998,,1999,,,,,2000,20057,11,20056,45,2000,331,,?,,(),63,24,1,200%300%,,,2000,,2000,,,,,,,2000,l/2(50%),1/24,91%:1/2,199995%,5%,1/24,1999120%,20%,,,,,,,,(),,:,,,,,,;2000,:1999100%2000,2000138%,199920%38%,19962000,4,4311/21/24,1/2,6,100%,6,50%;1/24,15,,15,50%,1/241/2,,,:3600,3,121,,1/2(3600/3)1/2=600,1/24,=(3600/3)2/24=100,50097,,,,826,14,10,,,,,,,,,,,,,,(),,20025,ACE63,ACE:,;,,,ACE,2001,1.16,0.08,ACEACEACE,122.95,,ACE3,22.13%,,ACE4ACE,,ACE,4.15,1.21,0.11,,,,ACE,,,,2004,6,ACE,?ACE,,ACE,ACE,77.87%?,,,,,,;,ACE(ACE,,ACE,,),,,,(),,9,,2004,,,,,,20012004,2004,,1/4531,3,200120022004,,20.67%,,,,,,,,,,,,,,,,,,,,,;,,,,,,,,(),,?,20027.90,20038.48,20046.77,200420035.79,20032002,,,2004,2003,2.67,20032.67,,2004,,200319657732004?,,,20031.131.23,1.121.23,l1.102003,,2004,,,1372,2004,8932,8932,790620021.43,,,,,,(,2005),20032004,,631(),,,,,?Zeff(1978),Scott(2000),:,;:,,,;,,;,,,,,,,,,l/21/24,,,,,,,,,,(),,,:1/24??,:,;,,,,,,,,;,731,,,,1/24,,,,,,(),,,,(),,:,,;,;,,(,2004),,,,,,,,,,(),,,:,;,;(,2004);,,,(),,,;,,,(,2004),,;,,;,,831(),,,,,,,(),,,,,,,,,,,,,,(,2005);,,:,.2005.J.(6)..2004.J.(8).,.2004.:J.(7)..2004.J.(8)..2005.J.(33).,.2004.:J.(6).,.2005.:J.(4).Scott.2000.M.,.:.ZeffSA.1978.TheriseofeconomicconsequencesJ.JournalofAccountacy(2).TheEconomicConsequencesofAccountingPolicy:theEvolvingPathsandStrategiesAnalysisBasedontheCaseofHuataiInsuranceCompanyCUIXueOgang1,2YUEHong2(1.GuanghuaSchoolofManagement,PekingUniversity,Beijing1000871;2.BeijingTechnologyandBusinessUniversity,Beijing100037)Abstract:Accountingisnotonlyatoolformeasuringeconomicvariables,butalsooneofmechanismsofallocatingeconomicresourceswhichservesfordistributinginterestamonginterestOrelatedparties.Thereforetheselectionandimplementationofaccountingpolicieshavedirectorindirecteconomicconsequences.ThispaperanalyzestheeconomicconsequencesofaccountingpolicyandtheirsourceswithHuataiInsuranceCom2pany,anddevelopsananalysisframeworkonthebasicrulesofeconomicconsequencesfromaccountingpoli2cy.Inaddition,weprovidesomestrategiesforaccountingresearch,accountingrulesetting,utilizationofac2countinginformationandimprovementofrelevantlaws.Keywords:accountingpolicy;economicconsequences;paths;strategies()931