试论公司会计政策的选择及其应用启示

On the Selection and Application Enlightenment of Corporate Accounting Policy

公司会计政策作为会计信息产生过程的技术性规范,其本质上属于社会经济和政治利益的博弈规则或制度安排,不同经济环境下的特定会计政策的选择通常会引致公司产生不同后果(具有不同可信赖度)的会计信息,会导致公司的相关利益关系集团成员之间产生不同的利益分配结果和差异性社会资源配置效率。公司会计政策选择的研究与应用对于提高我国现代公司的会计核算质量、财务管理效率与水平有着重要的影响和积极作用。与国外会计理论界相比,我国对此问题的研究还不够深入,随着我国现代企业制度建设和资本市场的不断发展与完善,其研究价值日益显现,正成为会计实务和理论研究中的新课题。

The accounting policy, as a series of technique regulations in accounting process, is a competition rule and system arrangement of social economic and political benefits. Different accounting policy choice of a business would bring about different benefits allotment effect and efficiency of social resources rearrangement. Thus, the study and application of accounting policy selection is significant for promoting the accounting quality and financial management efficiency in modem Chinese businesses. To compare with the foreign countries, the research on this problem in China needs to be progressed. With the development of China capital market, the research value of this problem is increasing. The study of accounting policy selection will become an important and new issue in Chinese capital market in 21th century.