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目前企业的发展受会计政策选择的直接影响,这主要是因为会计政策选择与各利益相关者的利益及其会计信息作用的发挥密切相关,基于会计政策的选择受不确定和复杂因素的影响,使得目前企业为了寻求更好发展对会计政策选择的重视度在不断提升。下面我们将详细探讨会计政策选择的特征与相关影响因素,并提出具体的策略促进会计政策选择能力的提升。
At present, the development of enterprises is directly affected by the choice of accounting policies. This is mainly because the choice of accounting policies is closely related to the interests of all stakeholders and the role of accounting information. The choice based on accounting policies is influenced by uncertainties and complicated factors, At present, enterprises are paying more attention to the choice of accounting policies in order to seek better development. Below we will discuss in detail the characteristics of accounting policy choices and related factors, and propose specific strategies to promote the ability to choose accounting policies to enhance.