论企业会计政策选择

On Enterprises' Choosing Accounting Policy

为了使企业的财务揭示能够最恰当地反映其财务状况与经营成果,会计准则和制度不可避免地具有多样性,在进行会计处理时,允许企业在不同的会计原则、方法和程序之间进行选择。会计政策涵盖的内容十分广泛,是影响企业财务信息质量的一个重要方面。本文对会计政策内涵及宏观会计政策与微观会计政策的区别与联系进行了分析,提出企业应科学合理地选择会计政策。

In order to make the financial affairs of enterprises reflect their financial situation and management performance most appropriately, accounting criterion and system will have variety unavoidably to allow enterprises to choose among different accounting principles, methods and procedures while carrying out accounting. The accounting policy, an important respect in influencing enterprises＇ financial information quality, covers extensively. By analyzing its contents and differences and relations between micro - accounting policy and macro- accounting policy, the paper advances that enterprises should choose the accounting policy rationally.