论文部分内容阅读
从会计准则的制定层面、市场经济运作情况、企业追求利益最大化的角度分析企业存在会计政策选择的客观必然性,并对企业会计政策选择的趋势进行预测,认为企业会计政策选择趋向于满足众多利益相关方所组成的利益集团的需要、并越来越注重企业会计政策选择效果的整体优化、企业会计政策选择的规范和监管力度将不断加强、其揭示程度将越来越规范。
From the aspect of the formulation of accounting standards, the operation of market economy and the maximization of profits of enterprises, this paper analyzes the objective necessity of the existence of accounting policies in enterprises and forecasts the tendency of accounting policies selection of enterprises. The choice of accounting policies of enterprises tends to satisfy many interests The interests of interest groups formed by the parties involved, and pay more attention to the overall optimization of the effectiveness of the selection of accounting policies, the standardization and supervision of the selection of accounting policies will continue to be strengthened and the degree of disclosure will be more and more standardized.