会计政策选择的影响研究

Accounting Policy Effect

会计政策是企业在会计确认、计量和报告中所采用的原则、基础和方法.企业可以对同一经济业务选择不同会计政策.不同的会计处理方法会对企业的会计信息质量产生影响,对财务信息使用者起着十分关键的作用.存货的计价、固定资产折旧、金融工具的确认与计量中摊余成本的计算会计政策的选择会影响成本、收入,导致企业利润不同;会计政策的选择还会对资产、经济周期、会计信息质量等产生影响.

Enterprise accounting policies are used in recognition,measurement and reporting.Different accounting policies can be applied into one business.Accounting will influence the quality and users of enterprise accounting information.Valuation of inventory,fixed asset depreciation,financial instruments recognition and accounting policy choices of measurement in the calculation of amortized cost can affect cost and revenue,leading to different corporate profits;accounting policy choices will also affect assets,economic cycle and quality of accounting information.