略论企业会计政策的选择与运用

The Selection and Application of Accounting Policy the Accounting Policy

企业经济业务的复杂性和多样性,导致了其某些经济业务上会计政策的多种可供选择性。而不同的会计政策选择,会对企业的资本和企业经济产生不同的影响。那么,站在会计主体立场上选择运用会计政策,能稳定企业财务基础和保证会计信息的客观、公正;若采用成本补偿会计政策的选择,则能优化企业成本补偿机制,发挥其稳健性原则的特殊作用;而选择运用资本经营的会计政策,则能够对盘活企业存量资产和优化其资本结构产生效力,但隐患有引发负债过渡的财务风险的可能。因此,作为企业应实事求是地从自身的客观实际出发,审慎地根据会计制度的规定恰当地选择适合本企业实际的会计政策。

The diversity and complexity of businesses in an enterprise give rise to the multitude in the selection of its accounting policies for specific economic undertakings, which in turn exerts different influence upon its capital and benefit. If an accounting policy is adopted from the standpoint of an accounting subject, such a selection can help an enterprise to stabilize its financial basis and obtain objective & just accounting information. If the accounting policy of cost compensation is adopted, the cost compensation mechanism can be optimized with full play given to the special function of its firm principle. Meanwhile, if the capital running policy is adopted, the selection can make the goods in stock livelier and help to optimize the capital structure. However, it can also give rise to financial risks in the transition of liabilities. In this case, business entities should decide and adopt their most appropriate accounting policy in accordance to their own actual situation and pertinent accounting provisions.