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来源：百度知道 编辑：UC知道 时间：2024/05/05 06:41:41
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摘要
会计政策选择是指在既定的可选择域内，根据特定主体的经营管理目标，对可供选择的会计原则、方法、程序进行定性、定量的比较分析，从而拟订会计政策的过程。企业会计政策选择贯穿于企业从会计要素确认到计量、记录、报告各环节的整个会计过程,它并不单纯是会计技术、方法问题,它是企业管理当局和会计人员处理、协调各利害关系的矛盾，分配经济利益的一项重要措施。所以会计政策的选择恰当与否，直接影响企业会计信息质量，进而影响资源的优化配置及资本市场的健康发展。
本文从会计政策选择的客观必然性出发，结合有关会计政策选择的理论，分析了影响会计政策选择的内部以及外部因素。最后，通过联系公司会计政策选择的实际情况，分析了我国目前在会计政策选择方面存在的诸多问题，并试图通过上述的分析，寻求解决问题的方法，提出了包括完善会计准则、完善公司治理结构、提高从业人员素质和加强对注册会计师的监管等措施，以努力消除企业会计政策选择的消极影响，推动我国资本市场的健康发展。
关键词：会计政策选择 会计准则 影响因素
Abstract
Accounting policy choice is the choice of the established area, according to the operation and management of the main specific objectives, the choice of accounting principles, methods, procedures for qualitative and quantitative comparative analysis of the process of the development of accounting policies. Accounting policy choices through the elements of business from the accounting recognition of measurement, recording and reporting all aspects of the entire accounting process, it is not merely a matter of accounting technology, methodological issues, it is a business management and accounting staff to coordinate the various interest contradictions, the distribution of the economic interests of an important measure. Therefore, the choice of appropriate accounting policies or not, a direct impact on the quality of accounting information business, thereby affecting the optimal allocation of resources and the healthy development of capital markets.
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