【摘 要】
：
会计政策选择是指企业对于会计核算和编制报表时所采用的会计原则、方法和程序的选择,会计选择具有主观性,因此,对于企业会计信息的质量具有重大的影响。本文对会计政策选择
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会计政策选择是指企业对于会计核算和编制报表时所采用的会计原则、方法和程序的选择,会计选择具有主观性,因此,对于企业会计信息的质量具有重大的影响。本文对会计政策选择存在的原因进行了分析,主要关注会计政策选择对于会计信息产生的影响,进而提出了相关的建议。
The choice of accounting policy refers to the choice of accounting principles, methods and procedures adopted by enterprises for accounting and preparation of statements. Accounting choices are subjective and therefore have a significant impact on the quality of accounting information of enterprises. This paper analyzes the reasons for the existence of accounting policy choices, and mainly focuses on the impact of accounting policy choices on accounting information, and then puts forward relevant suggestions.
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