会计政策,是指企业在会计核算时所遵循的具体原则以及企业所采纳的具体会计处理方法。会计政策选择可以说贯穿了整个的会计核算过程,从会计确认、会计计量、会计记录到会计报告都离不开会计政策的选择。会计政策作为企业提供会计信息的重要依据和内在标准,会对会计信息质量产生根本的影响。企业选择不同的会计政策会引起会计信息质量的差异,从而影响信息使用者进行经济决策。 Accounting policies refer to the specific principles that an enterprise follows in accounting and the specific accounting treatment adopted by the enterprise. The choice of accounting policies can be said throughout the accounting process, from accounting, accounting, accounting records to accounting reports are inseparable from the choice of accounting policies. As an important basis and internal standard for accounting information provided by enterprises, accounting policies will have a fundamental impact on the quality of accounting information. Enterprises choose different accounting policies will lead to differences in the quality of accounting information, thus affecting information users make economic decisions.