一、研究動機及目的：
會計之主要功能，乃在彙集一企業個體有關財務活動之資料，以財務報表之方式，作有意義之表達，提供有用之會計資訊以協助閱表者在從事決策時之參考。一般公認會計原則乃編製財務報表之基石，而承認企業交易之複雜性與分化性，一般公認會計原則對於相同之交易事項常允許有多種不同之會計方法可資應用，例如存貨成本，可按先進先出基礎計算，亦可按後進先出基礎決定。但最重要者，厥為方法一經選定，則以後各期，必須一致採用，以免影響企業財務狀況，經營成果之表達，及歪曲歷史發展趨勢。
惟對一致性之重視，並非意指會計原則不能作必要的變動，如果會計人員相信會計方法變動的結果，足以產生更準確或更有用之決策資料時，自應予以變動。當然，此種變動必然使當期的報表與以前年度不一致，使財務報表難以比較，甚或導致閱表者之誤解。
由於大眾對公司證券投資之日見盛行，加強了財務報表比較性之重要，投資者是否能達成明智之決策，主要繫之於財務報表的分析與比較，本人深切體會會計原則前後期間一致使用，為財務報表可比較性之重要因素，乃就會計變動所產生之影響加以分析，並探討如何揭露會計變動之影響方能維持報表可比較性於不墜。
二、研究範圍與限制：
會計資料的使用者，通常區分為內部使用者和外部使用者兩大類。內部使用者包括所有的管理階層人員，他們雖亦利用會計資料從事規劃和控制等決策，但其所需資料可自內部報告取得，勿庸捨近求遠，因此，本研究之範圍限於對外之財務報表及外部使用者，亦即著重對外財務報表會計變動之揭露表達及外部使用者對企業所提供會計變動資訊之瞭解。
會計變動問題在美國已普遍引起會計界之重視，而我國尚少有討論此方面之專門研究資料，因此參考資料及所舉示例均取自美國會計界。
三、研究方法：
本論文主要係就理論上做探討，並未從事實證研究，僅綜合各家言論，進行探索性及敘述性之討論。
四、論文結構：
本文共分五章十四節。
第一章緒論，就會計基本假定闡明現行公認會計原則允許多種會計原則可資應用，其次介紹一致性之意義，並進而說明會計變動發生之緣由。
第二章會計變動問題概述，乃就投資者立場說明會計變動對報表功能之衝擊，引述實證資料，說明會計師鑑別會計變動意見之紛歧，並彙述專家言論討論會計變動之表達方式。
第三章會計變動之處理準則，介紹會計變動之類型及其處理準則，並彙述分析處理準則之缺失。
第四章期中報表會計變動之處理準則，討論期中報表會計變動之類型及其表達方式。
第五章結論，乃就本論文中所述各節予以彙總。

甲、書籍
1.高松教授譯：中級會計學（民國六十三年九月初版）。
2.高造都教授著：中級會計學C（民國六十年九月版）。
3.朱國璋教授著：近代會計理論之介紹（台灣中華書局、民國六十一年十一月初版）。
4.陳一騏先生著：會計理論要義（天一圖書公司，民國六十四年六月初版）。
5.林郭寧先生譯：會計學原理（三民書局，民國六十四年八月出版）。
6. Bernstein, Leopold A. Accounting for Extraordinary Gains and Losses, New York: Ronald Press 1c; 1967.
7. Grady, Poul, Inventory of Generally Accepted Accounting Principles for Business Enterprises. Accounting Research Study No. 7, New York: AICPA, 1965.
8. Moonitz, Maurice, The Basic Postulates of Accounting, Accounting Research Study No.1, New York: AICPA, 1961
9. Meigs, Walter B., A.N. Mosich, Charles E. Johnson and Thomas F. Keller. Intermediate Accounting, 3rd ed. Mcgraw-Hill, Inc., 1974.
10. American Accounting Association, Accounting and Reporting Standards for Corporate Financial Statement and Preceding Statement and Supplements, Sarasota, Florida: AAA, 1957.
11. American Institute of Certified Public Accountants, Accounting Principles Board Opinion No.2, “Accounting for the Investment Credit” New York: AICPA, 1962.
12. American Institute of Cortified Public Accountants. Accounting Principles Board Opinion No.4, “Accounting for Investment Credit’ (Amending No.2), New York: AICPA, 1964.
13. American Institute of Cortified Public Accountants. Accounting Principles Board Opinion No.9, “Reporting the Results of Operations“, New York: AICPA, 1966.
14. American Institute of Cortified Public Accountants. Accounting Principles Board Opinion No.20, “Accounting Changes.” New York: AICPA, 1971.
15. American Institute of Cortified Public Accountants. Accounting Principles Board Opinion No.28, “Interim Financial Reporting”, New York: AICPA, 1973.
16. American Institute of Cortified Public Accountants. Accounting Principles Board Statement No.4, “Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises”, New York: AICPA, 1970.
17. American Institute of Certified Public Accountants. Auditing Standard Executive Committee, Codification of Statements on Auditing Standards, New York: AICPA, 1976.
18. American Institute of Certified Public Accountants. Financial Accounting Standards Board Statement No.3, “Reporting Accounting Changes in Interim Financial Statement (an amendment of APB opinion No.28)” New York: AICPA, 1974.
19. American Institute of Certified Public Accountants. Financial Accounting Standards Board Statement No.16, “Prior Period Adjustments” New York: AICPA, 1977.
乙、文章及期刊
1.鄭丁旺博士著：“現代會計理論簡介”主計工作研討會實錄，（行政院主計處編印，民國六十六年）。
2. Myron J. Gordon, “Postulates, Principles and Research in Accounting” The Accounting Review, (April, 1964), pp.251-263.
3. Martin L. Gosman, “Characteristics of Firms Making Accounting Changes” The Accounting Review (January, 1973), pp.1-9.
4. Barry E. Cushing and Edward B. Deakin, “Correspondence Firms Making Accounting Changes: A comment” The Accounting Review, (January, 1974), pp.104-109.
5. Martin L. Gosman, “Firms Making Accounting Changes: A Reply” The Accounting Review, (January, 1974), pp.112-117.
6. Weldon, Powell, “Extraordinary Items” The Journal of Accountancy, (January, 1966), pp.31-37.
7. Norton M. Bedford and Toshio Ino, “Consistency Reexamined” The Accounting Review, (July, 1968), pp.453-458.
8. Andrew M. McCosh, “Accounting Consistency---Key to Stockholder Information” The Accounting Review a (October, 1967), pp.693-700.
9. Ross Archibald, “Disclosure of Accounting Changes: Some Empirical Data”, The Journal of Accountancy, (April, 1971), pp.34-40.
10. John C. O’Donnell, “Relationships Between Reported Earnings and Stock Prices in the Electric Utility Industry” The Accounting Review, (January, 1965), pp. 135-143.
11. Barry E. Cushing, “Accounting Changes: The Impact of APB Opinion No.20” The Journal of Accountancy, (November, 1974), pp.54-62.
12. Robert S. Kaplan and Richard Roll, “Investor Evaluation of Accounting Information: Some Empirical Evidence” Journal of Business, (April, 1972), pp. 225-257.
13. Elba F. Baskin, “The Communicative Effectiveness of Consistency Exceptions” The Accounting Review. (January, 1972) pp.38-51.
14. Ray Ball, “Changa in Accounting Techniques and Stock Prices” Journal of Accounting Research, (October, 1971), pp.1-45.
15. Wayne G. Bremser, “The Earnings Characteristics of Firms Reporting Discretionary Accounting Changes”, The Accounting Review, (July, 1975), pp. 563-573.
16. “What are Earnings? The Growing Credibility Gap?” Forbes, (May 15, 1967) pp.28-47.
17. Tom Harrison, “Different Market Reactions to Discretionary and Nondiscretionary Accounting Changes”, Journal of Accounting Research, (Spring, 1977), pp.84-106.
18. Barry E. Cushing “An Empirical Study of Changes in Accounting Policy” Journal of Accounting, Research. (Autumn, 1969), pp.196-203.
19. Eugene E. Comiskey, “Market Response to Changes in Depreciation Accounting” The Accounting Review (April, 1971), pp.279-285.
20. T. Ross Archibald, “Stock Market Reaction to the Depreciation Switch-Back” The Accounting Review, (January, 1972), pp.22-30.
21. John H. Myers, “Depreciation Manipulation for Fun And Profit” Financial Analysts Journal (November- December 1967 and September-October 1969) pp.117-123. and 47-56 Respectively.
22. T. Ross Archibald, “The Return to Straight-Line Depreciation: An Analysis of a Change in Accounting Method” Journal of Accounting Research, (1967), Supplement to Vol.5, pp.164-180.
23. Frishkoff, Paul, “Some Recent Trends in Accounting Changes” Journal of Accounting Research, (Spring, 1970), pp.141-144.
24. Neumann, Fred, “The Auditing Standard of Consistency” Journal of Accounting Research, (1968). Supplement to Vol.6. pp.1-17.
25. Rudolph C. Greipel, “Review of APB Opinion No.20.: Accounting Changes” The CPA Journal, (January, 1972) pp. 17-24.
26. Samuel R. Hepworth, “Smoothing Periodic Income” The Accounting Review, (January, 1953), pp.32-39.
27. H. Jim Snavely, “Financial Statement Restatement” The Journal of Accountancy, (Oct. 1976). pp.91-100.
28. Richard C. Lytle, “Reporting on Consistency in Accounting for Investment Credit” The Journal of Accountancy, (May, 1964), p.71.