论企业会计政策的选择

Discussion on the Selection of Enterprise' Accounting Policy

企业会计政策在形式上表现为企业会计过程的一种技术规范,但其本质上却是经济和政治利益的博弈和制度安排。企业在进行会计政策选择时,常常是基于与各利益相关方合约的考虑,特别是与股东、债权人及政府合约的考虑。因此,本文提出为防止企业在进行会计政策选择时,由于偏向某一特定利益主体而出现偏差,应完善公司治理结构,提高会计政策的公允性。

The accounting policies of an enterprise is the result of the game and institutional arrangements about economic and political benefits, though seems to be a sort of technical criterion. In selecting an accounting policy, an enterprise always considers about the contracts with each related groups, especially the contracts with the stockholders, creditors and government. In order to avoid leaning in the selection, therefore, managers should improve corporate governance for the improvement the fairness of accounting policy.