论我国企业会计政策的合理选择

On the Rational Choice of Enterprise's Accounting Policy of Our Country

企业选择不同的会计政策会产生不同的会计信息 ,它将影响不同利益集团的分配结果 ,影响社会资源的配置效率。因此 ,我们有必要通过研究导致我国会计政策选择产生问题的原因 ,探究解决问题的办法 ,以使我国会计政策选择更加规范、合理 ,会计信息更加真实、可靠。

Enterprises choose different accounting policy to produce different accounting information, it will influence the distribution results of different interest groups, influences the disposition efficiency of social resources. So we have to think about the reason of issue that leads to the accounting policy to be chosen not rationally, and probe into the method of solving the problem. If we do that, the accounting policy choosing will be more normal and rational. The accounting information will be more true and reliable.