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在我们日常的会计工作中,由于要面对客观复杂的实际情况,企业会计业务处理的方法有很多种,这就需要相应的政策法规予以指导和规范,以保证财务信息的真实性和可靠性,而这些政策和方法就是所说的会计政策,尤其是我国06年新会计准则颁布以后,企业会计政策的选择更成了一个“全新”的话题。本文笔者仅从一般层面对于企业会计政策的选择做一个简单的介绍。
In our day-to-day accounting work, there are many ways to deal with accounting business in the face of objective and complicated actual situation, which requires the corresponding policies and regulations to guide and regulate to ensure the authenticity and reliability of financial information , And these policies and methods are the so-called accounting policies. Especially after the promulgation of China’s new accounting standards in 2006, the choice of accounting policies has become a “new” topic. The author of this article only from the general level for the choice of corporate accounting policy to make a simple introduction.