论企业会计政策的选择原则

On Principles of Choosing Enterprise Accounting Policy

会计政策选择是企业在会计准则等有关法规的选择范围内,对可供选择的会计原则、方法和程序进行定性、定量的比较分析,从而选定会计政策的过程。企业会计政策选择具有客观必然性,在进行会计政策选择时,必须处理好会计政策与企业总体目标等几方面的关系,坚持正确的会计政策选择原则。

The choice of accounting policy is a process by which the enterprise chooses its accounting policy within the range of 'Accounting Norms' and other laws or regulations after quantitative and qualitative analysis of the alternative accounting principles, methods and processes. The choice of enterprise accounting policy is objective and inevitable. When choosing accounting policy, we should deal with the relationship properly between ac-counting policy and the overall objective of the enterprise and adhere to the correct principle of choosing account-ing policy.