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会计政策的选择贯穿于企业对会计确认、计量、报告的整个过程,其政策选择的恰当与否直接关系到企业财务信息的可靠性、相关性,进而影响到财务报告使用者的正确决策。为此,企业必须严格按照新会计准则的要求,结合本单位的实际情况,恰当选择会计政策,正确、有效地执行新会计准则。
The choice of accounting policies runs through the entire process of accounting recognition, measurement and reporting. The appropriateness of policy choices is directly related to the reliability and relevance of the financial information of enterprises, which in turn affects the correct decision-making of financial reporting users. To this end, enterprises must be in strict accordance with the requirements of the new accounting standards, combined with the actual situation of the unit, the appropriate choice of accounting policies, correct and effective implementation of the new accounting standards.