论会计政策选择中的公共选择

On the public choice in the choice of accounting policies

:会计政策是指企业编报财务报表时所采用的特定原则、基础、惯例、规则和做法。企业应根据自身的具体情况选择最能反映企业财务状况、经营成果和现金流量的会计政策 ;会计信息和会计准则的公共物品特性决定了会计政策选择必然是一项社会公共选择 ,各相关利益集团都竭力在会计政策选择过程中做出使自身利益最大化的选择 ,因此 ,会计政策选择成了一项具有广泛经济。

s: The accounting policies of the firms are the sp ecific accounting principles, base ,convention, rules when the financial figures are draw up.Enterprise shall choose their financial policies which are consider ed most appropriate to present fairly the financial statements of the enterprise . The public goods characteristics of accounting information and accounting stan dards decide that the choices of accounting policies must be a social public cho ice. Every social groups do their best to maximize their own benefit in course of selection of accounting policies, so the choice of accounting policies become a lots of games and contests with economic benefit and political consequence.