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本文主要针对我国有关会计政策的选择问题进行了探讨。市场经济条件下会计的作用越来越大,对于企业的发展有着至关重要的作用,会计政策的选择不同将会对企业的经营发展带来较为直接的影响。企业形成不同结果的会计很大一部分原因是由于选择不同的会计政策引起的,会计政策的选择会直接影响企业有关利益分配者自身享有的利益,同时甚至有可能会影响到社会资源的优化配置。本文主要围绕目前企业会计政策选择存在的一些问题,以及会计政策选择需要着重考虑的因素两个方面的内容展开论述。
This article mainly discusses the choice of accounting policy in our country. Under the condition of market economy, the role of accounting is more and more important for the development of enterprises. The different choice of accounting policies will have a more direct impact on the operation and development of enterprises. A large part of the accounting firms’ different accounting results are caused by the choice of accounting policies. The choice of accounting policies will directly affect the interests of the relevant stakeholders and may even affect the optimal allocation of social resources. This article focuses on the current problems existing in the selection of accounting policies in enterprises and the factors that need to be considered in the selection of accounting policies.